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1989 (3) TMI 209 - CEGAT, NEW DELHIExtract: .......mbay in such cases. The objection taken was only with regard to the fact that they were not completely premutilated. We, therefore, order that the benefit of lower rate of duty should be extended to the appellants for the purpose of assessment. 6. The appeal is allowed in the above terms. 7. Operative part of the order pronounced in the open Court.
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