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1999 (9) TMI 91 - SC ORDERExtract: ....... relevant Notfication 12 of 1989 we have no hesitation to come to the conclusion that Entry 2 of that Notification relates to all goods other than Entry 1 and the subsequent Notification issued on 20th March, 1990 by the Revenue is merely a clarificatory one. Consequently, the impugned decision of the Tribunal is set aside. The appeals are allowed.
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