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1982 (6) TMI 54 - CGOVT - CustomsExtract: .......281 of 1976. More so because the meaning to be given to the goods, for purposes of classification as well as for purposes of applying an exemption notification, has to be the same in view of the provisions of Section 20 of the General Clauses Act. 6. Government accordingly allow the revision application with consequential relief to the petitioners.
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