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2006 (9) TMI 396 - AT - CustomsExtract: .......ered by the expression lsquo areca nuts rsquo given at Sl. No. 4 of the Table annexed to the Notification. As rightly held by learned Commissioner (Appeals), the respondents are entitled to claim exemption from payment of Education Cess on the subject goods. 3. emsp In the result, these appeals get dismissed. (Dictated and pronounced in open court)
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