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2008 (9) TMI 632 - CESTAT, AHMEDABADExtract: .......ification No. 201/79 on the ground that the said notification grants benefit only in respect of raw materials of tariff item 68 and inasmuch as Gelatine is not classifiable under tariff item 68, the benefit cannot be extended. 8. emsp In view of the above, we find no merits in both the appeals and reject the same. (Pronounced in Court on 16-9-2008)
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