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1998 (6) TMI 564 - CESTAT MUMBAIExtract: .......sent case the goods imported namely UPS, measuring instruments and grinding mills do not come within the ambit of the description of the goods at Serial No. 144A to the ‘Notification No. 11/97 as amended and, as such, the lower authorities were right in holding that they are not eligible for the exemption. The appeals are therefore, rejected.
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