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1989 (7) TMI 223 - CEGAT, N. DELHIExtract: .......s of exclusion in the description itself or in any other manner) shall be deemed to be goods not specified in that Item. rdquo As such the respondents rsquo contention that the subject goods did not attract duty either under Item No. 14E or No. 68 is correct and is upheld. 12. In the result, the impugned order is upheld and the appeal is dismissed.
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