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1991 (9) TMI 168 - CEGAT, NEW DELHIExtract: .......t goods Bamboo Pulp does not come within the meaning of ldquo Wood Pulp rdquo and, therefore, the benefit of concessional rate of duty under Notification No. 157/78-Cus. was not applicable to the subject goods, apart from the fact that, it has been used in the manufacture of paper. 7. In the result, the appeal is rejected being devoid of any merit.
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