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    <title>1983 (11) TMI 213 - CEGAT, NEW DELHI</title>
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    <description>Duty exemption for imported ejection seats, parachutes and survival packs was upheld where the exemption certificate and release notes showed the goods were for exclusive use in the specified aircraft. A discrepancy between the purchase order number in the documents and the invoice details was explained as a despatch number reference and a typographical error in the year, and the Tribunal accepted that explanation. On that basis, the supporting certificates were treated as valid and relevant to the exemption notification, and refund of duty was directed.</description>
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    <pubDate>Wed, 16 Nov 1983 00:00:00 +0530</pubDate>
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      <title>1983 (11) TMI 213 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82856</link>
      <description>Duty exemption for imported ejection seats, parachutes and survival packs was upheld where the exemption certificate and release notes showed the goods were for exclusive use in the specified aircraft. A discrepancy between the purchase order number in the documents and the invoice details was explained as a despatch number reference and a typographical error in the year, and the Tribunal accepted that explanation. On that basis, the supporting certificates were treated as valid and relevant to the exemption notification, and refund of duty was directed.</description>
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      <pubDate>Wed, 16 Nov 1983 00:00:00 +0530</pubDate>
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