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2000 (3) TMI 109 - AT - CustomsExtract: .......ification cannot be denied in view of the ratio of the Supreme Court s judgment. We also do not find any substance in the submissions of the learned D.R. that serial Nos. 11 to 13 are to be read together for the purpose of interpreting entry No. 13 in the list 24 of the Notification. Accordingly we set aside the impugned order and allow the appeal.
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