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1991 (12) TMI 251 - CEGAT, NEW DELHIExtract: .......id Notification. 5. emsp In the result, the appeal is partly allowed and it is held that the subject goods are classifiable under Heading 40.17 and the respondents are entitled for the benefit of Notification No. 217/86, dated 2-4-1986. The respondents be granted the consequential relief, if any. Cross-objections also stand disposed of accordingly.
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