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1983 (10) TMI 173 - CEGAT, NEW DELHIExtract: ....... , that on this account the product would be excluded from the scope of Item 1B. 10. emsp In the result, we allow the appeal, accepting the appellants rsquo contention that the product is not covered by Serial No. 14 to Notification No. 17/70 dated 1-3-1970, and direct that consequential relief be granted to the appellants. Announced in open Court.
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