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1991 (9) TMI 84 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......fication for issuing a show cause notice for the period more than six months by resorting to Section 11A of the Act, as we have arrived at the conclusion that the plastic tops cannot be classified under sub-heading 85.06, the aforesaid show cause notice would not survive. Hence this petition is allowed. Rule made absolute with no order as to costs.
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