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1989 (4) TMI 193 - CEGAT, NEW DELHIExtract: ....... appellant. It is settled law that the terms of the notification have to be interpreted strictly. Since the appellant has not satisfied the conditions laid down in the Notification, we hold that the appellant is not entitled to the benefit of Notification No. 70/81-Cus., dated 26th March, 1981. 15. emsp In the result, we dismiss all the 99 appeals.
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