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2006 (4) TMI 128 - SUPREME COURT
Whether the benefit of Notification Nos. 159/90-Cus. and 204/92-Cus. be denied for the reasons that it has not been shown that the condition in the notification that the imported goods were identical in terms of quality and technical characteristics with those used in the export product?
Held that:- Set aside the order of the Tribunal with consequential reliefs and hold that the appellant-assessee is entitled to the benefit of the Exemption Notification Nos. 159/90-Cus. and 204/92-Cus. In favour of assessee.