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1983 (5) TMI 122 - AT - Central ExciseExtract: .......the goods were not plates as per the foreign supplier rsquo s invoice and as per the appellants rsquo own declaration in the import documents and since they were not plates according to the ISI specifications either, they cannot be classified as plates for the purpose of the benefit of Notification No. 44/71-Cus. Accordingly, we reject this appeal.
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