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1986 (12) TMI 208 - CEGAT, NEW DELHIExtract: .......m this decision or revise the same. In this appeal admittedly goods though exempt from basic Customs duty were chargeable to additional duty. Therefore, following Tribunal decision in Bayer (India) Ltd. case (supra) the appellants would appear to have no case even with respect to this appeal. 10. The appeals therefore fail and are hereby dismissed.
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