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1998 (11) TMI 130 - HIGH COURT OF JUDICATURE AT MADRASExtract: ....... in holding that the goods imported by the petitioner do not qualify for exemption from import duty under Entry 44 of the Exemption Notification. 10.In the light of what is stated above, I am unable to accept the arguments of the learned Counsel appearing for the petitioner. Consequently, the writ petition fails and the same is dismissed. No costs.
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