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1990 (6) TMI 224 - ITAT NEW DELHIExtract: ....... imported cinematograph films, unexposed, in jumbo rolls correctly fell under Item No. 37 (I) of the First Schedule to Central Excises and Salt Act for the purpose of levy of additional duty of customs. In this, view of the matter, the orders of the lower authorities are set aside and the appeals allowed with consequential relief to the appellants.
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