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The Engineering College availed exemption under Notification No. 51/96-Cus. for an LCD Projector based on an eligibility certificate from Jawahar Lal Nehru University. The certificate was later canceled, leading to duty demand and confiscation of the projector. The Tribunal found merit in the appellant's argument that once exemption is correctly availed, it cannot be revoked due to certificate cancellation, especially when obtained without fraud. A stay on recovery was granted until the appeal's disposal.
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