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1990 (2) TMI 221 - AT - CustomsExtract: .......of an insulator which satisfies the criteria and the definitions as indicated in the BTN Page 69 sub-chapter I General B of the ISI specification 2.43 of IS 4014-1967. In view of this position, we consider that the imported material would qualify for the benefit of the Exemption Notification No. 49/87 dated 1-3-1987. As such the appeal is accepted.
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