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2001 (7) TMI 122 - SC ORDERExtract: .......t is not open to the appellant to resile from the said stand and say to the contrary that the item in question did not fall under Tariff Item No. 13. The High Court, in our opinion, rightly came to the conclusion that the appellant was not entitled to claim the benefit of the exemption notification in question. 2. The appeal is dismissed. No costs.
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