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2009 (2) TMI 218 - CESTAT, BANGALOREAuto Lamps - According to appellants, the impugned goods are not covered by the relevant notification for purposes of levy of additional duty of customs under Section 4A of the Central Excise Act. – Notification 2/2006 - Submission also that Sl. No. 91 specifically excluding automobile lamps therefore they cannot be brought under Sl. No.97 - We note that in terms of the Motor Vehicle Act, every automobile mandatorily should have the head light and the automobile lamps or lamps for automobiles become a necessity. Therefore, it will not be an absurd proposition to bring automobile lamp under the entry No. 97 - we do not find any merit in the contention of the appellant and reject the appeal.
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