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2001 (1) TMI 149 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding duty free clearance of polymyxin B sulphate under Notification 11/97. The importer was eligible for exemption as polymyxin B sulphate is listed as a life-saving drug under entry 43(A) despite not claiming it at the time of importation. The impugned order was set aside.
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