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1980 (8) TMI 86 - HC - CustomsExtract: .......d notification. It nowhere purports to levy any duty. It merely exempts up to 87-1/2 . The logical corollary is that over and above this would be liable to duty. The power to grant exemption under Section 25 may be absolute or partial. In this case, the latter argument has also to be rejected. In the result, the writ petition is dismissed no costs.
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