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1992 (7) TMI 172 - CEGAT, NEW DELHIExtract: .......rted in 1987 (29) E.L.T. 642 (Tri.) 1987 (11) ECR 689. Sl. No. 2 of Notification covers goods identical to those described against Sl. No. 2 of 237/83. We, therefore, hold that the imported goods are eligible to the benefit of Notification 40/82 at Sl. No. 2 thereof. 4. The appeals are allowed with consequential relief if any due to the appellants.
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