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1987 (1) TMI 243 - CEGAT, NEW DELHIExtract: .......cise payable under the Central Excises and Salt Act, 1944. 5. emsp In view of this, we, following our earlier judgment, find that the goods imported by the appellants are not entitled to the benefit of the exemption notification issued under Rule 8(1) of the Central Excise Rules. Therefore, we dismiss this appeal, as already announced in the Court.
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