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1997 (12) TMI 642 - CEGAT NEW DELHI
Extract:
.......r examining the situation in the correct perspective we agree with the view that the benefit of Notification No. 59/88-Cus. was not available to the goods imported in both the case. 28. After giving our careful thought and consideration to the matter we do not find any merit in both these appeals. The appeals are rejected. Ordered accordingly.