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1983 (5) TMI 238 - CEGAT NEW DELHIExtract: ....... no justification to take a view different from that. In view of the expression “said goods” which according to the appellant would be goods covered by Tariff Item 68 and not other goods, the language of the proviso leaves us in no doubt in accepting the view of the Appellate Collector as well taken. Accordingly, the appeal is rejected.
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