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1980 (4) TMI 130 - GOVERNMENT OF INDIAExtract: .......onsider it necessary to go into this point at this stage. 14. However since the revision application succeeds on the point that tariff value could not be applied for purposes of deciding the question of chargeabi1ity to duty of the impugned goods under the exemption notification in question as pointed out in Para 12 above it is allowed accordingly.
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