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2006 (3) TMI 695 - KARNATAKA HIGH COURTExtract: .......oviding for three separate and distinct entries if the Government chose to grant exemption from payment of surcharge in respect of the goods falling in one of those entries, i.e., mill yarn (all kinds) set out in item No. 8 of Part M of the Second Schedule to the Act, by implication they did not intend to extend such benefit to the goods set out in
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