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1983 (2) TMI 320 - AT - CustomsExtract: .......metal fittings are attached to them. It would also be difficult to say that Notification No. 152 of 71 which exempts porcelain insulators became otiose by issue of a Tariff Advice over-night. In these circumstances, we are unable to accept the contentions of the Department and we allow this appeal. The order of the Appellate Collector is set aside.
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