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1995 (11) TMI 206 - CEGAT, NEW DELHIExtract: .......t is covered by the exemption Notification No. 42/78-Cus. dated 1-3-1978, and we find no infirmity in the order in appeal passed by the Collector of Customs (Appeals), Bombay. 5. emsp Taking all the relevant considerations into account, we find no merit in this appeal filed by the Revenue. The appeal is rejected and the impugned order is confirmed.
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