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Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]

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....ollowed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]. - (1) On the basis of the application countersigned by the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise], the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] at the port of importation shall allow the benefit of the exemption notification to the importer. ....

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