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2003 (7) TMI 611 - CESTAT, NEW DELHIExtract: .......ich is not permissible. Heading 8463 of Customs Tariff is not covered under the Notification No. 35/79-Cus., therefore, the goods falling under this heading are not entitled for the exemption provided under this notification. In view of these circumstances, the appeal is allowed and the refund claim filed by the respondents deserves to be rejected.
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