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1985 (8) TMI 81 - HIGH COURT AT CALCUTTAExtract: .......ay. 47. Learned Counsel for the Customs thereafter applied orally for a certificate from us that this is a fit case for appeal to the Supreme Court. We are unable to grant such certificate as it appears to us that the decision in this case has turned on statutory notifications and construction thereof and no substantial question of law is involved.
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