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Exemption Granted: Appellant Retains Title to Goods, Files Bills of Entry on Reimport, Conditions Examined.

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Full Text of the Document

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....Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.....