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1986 (10) TMI 203 - CEGAT, NEW DELHIExtract: .......ced any material before us to show them otherwise. We, therefore, in the result hold the appellants entitled to benefit of Notification No. 172/77-Cus dated 3-8-1977, in all these cases, in respect to the said goods while holding them classifiable under T.I. 85.18/27(1) of the CTA. 22. The appeals are allowed accordingly, with consequential relief.
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