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1990 (4) TMI 125 - CEGAT, NEW DELHIExtract: .......old that the respondents are entitled to the benefit of Notification No. 49/78-Cus., dated 01-03-1978. Description is in conformity with Sl. No. 9 of the item mentioned in the said notification. We do not find any merit in the Revenue rsquo s Appeal. The same is dismissed. Revenue authorities are directed to give consequential effect to this order.
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