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2004 (7) TMI 428 - AT - CustomsExtract: .......ing under Chapter 39. Therefore prior to 1-3-87, item falling under Heading 3920.22 as claimed, did not fall under the Notification 150/86 and get the exemption benefit nor after 1-3-87, they would fall under S. No. 10 to get benefit of duty as claimed. We found no merit in the appeal. The orders of the lower authority are upheld. Appeal dismissed.
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