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    <title>1997 (2) TMI 278 - CEGAT, MUMBAI</title>
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    <description>The Tribunal declined to stay the operation of orders passed by the Collector (Appeals) involving duty-free import eligibility under specific Notifications. It emphasized the importers&#039; obligation to prove the nexus between imported goods and those used in export products, citing precedents and established judgments. The Tribunal highlighted the significance of consistency in decision-making and scheduled the matters for final hearing to address the issue conclusively, recognizing its importance in revenue matters.</description>
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