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1987 (9) TMI 156 - CEGAT, NEW DELHIExtract: ........ 23. emsp My decision on the point of difference is therefore, that the appellants were not entitled to the benefit of the concessional rate of duty under Heading No. 84.66 on the goods imported by them. 24. emsp The case should now go back to the learned Members of the original Bench for passing the final order in the light of the above decision.
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