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1994 (8) TMI 51 - CEGAT, NEW DELHI-LBExtract: .......had not shown before us that any of these precedent decisions have been challenged before the higher forum. Therefore, it is held that the goods imported, namely, uncoated Document Base Paper classified under Heading 4802.20 will be eligible for exemption under Notification No. 55/86 provided the other conditions in the notifications are fulfilled.
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