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2002 (6) TMI 80 - CEGAT, MUMBAIExtract: .......999 (113) ELT 24. In view of the finding of the judgment that the Tribunal should be limited to the issue raised in the show cause notice, we hold that the notices proposing to deny exemption on the ground that the goods were sheets classifiable under 39.20 cannot be sustained. 10. The appeal is accordingly allowed and the impugned order set aside.
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