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1993 (10) TMI 156 - CEGAT, NEW DELHIExtract: .......terial rdquo covered by Notification No. 125/86-Cus., (355/85-Cus.) does not have to be considered). The above observation of the Tribunal rsquo s order has also a bearing on our findings and the same is also taken note of. In the result we do not find any merits in this appeal and we dismiss the same by confirming the order of Collector (Appeals).
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