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1989 (12) TMI 196 - CEGAT, NEW DELHIExtract: .......opinion that the principle of this judgment would squarely apply to the facts of the present case and that the two products in question fall for classification under Item 17(1) of the Schedule and, as converted types of paper, were eligible for duty exemption in terms of Notification 63/82 dated 28-2-1982. 18. In view of this, we reject the appeal.
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