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2001 (1) TMI 138 - CEGAT, COURT NO. III, NEW DELHIExtract: .......ately claim exemption under the Notification in respect of the impugned goods. The decision of the Larger Bench in Namtech Systems Ltd. (supra) was on a different issue and is not attracted by the facts of the present case. 5. In the above view of the matter, the appeal succeeds and the same is allowed with consequential benefits to the appellants.
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