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1989 (11) TMI 53 - MADRAS HIGH COURTExtract: ....... this appeal, dynamos cannot but be treated as an exemption by relying upon Notification Nos. 54/75, 86/79 and 102/80. It is, therefore, liable to pay duty for the period from 24-4-1980 to 15-6-1980 and to this extent alone, the impugned orders are upheld. Hence, to this extent, F.A. No. 484/84 is allowed and W.A. No. 803/83 is dismissed. No costs.
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