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    <title>1997 (5) TMI 214 - CEGAT, NEW DELHI</title>
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    <description>An exemption under Notification No. 124/87-Cus could not be claimed for goods imported after that notification had been rescinded. The relevant exemption ceased to operate on 29.05.1989, while the import took place on 03.10.1989. Because the notification was no longer in force on the date of import, the benefit under it was unavailable, and the claimed customs exemption failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87005</link>
      <description>An exemption under Notification No. 124/87-Cus could not be claimed for goods imported after that notification had been rescinded. The relevant exemption ceased to operate on 29.05.1989, while the import took place on 03.10.1989. Because the notification was no longer in force on the date of import, the benefit under it was unavailable, and the claimed customs exemption failed.</description>
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