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    <description>The Tribunal allowed the appeals, setting aside the impugned order and granting the appellant consequential benefits. The decision emphasized the importance of meeting specific standards to qualify for exemption under the relevant notification, requiring concrete evidence and adherence to prescribed regulations for determining eligibility for duty exemptions.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned order and granting the appellant consequential benefits. The decision emphasized the importance of meeting specific standards to qualify for exemption under the relevant notification, requiring concrete evidence and adherence to prescribed regulations for determining eligibility for duty exemptions.</description>
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