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1983 (5) TMI 227 - CEGAT NEW DELHIExtract: .......o show that in the laminated aluminium foils imported by the appellants, aluminium was more than 97% of the laminate as a whole. Since the condition for exemption laid down in Notification No. 173/77-Cus. is not satisfied, we hold that the appellants are not entitled to relief under this notification. 6. Accordingly, we reject this appeal.
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