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1991 (6) TMI 163 - CEGAT, NEW DELHIExtract: .......tes to the Heading 8418 and 84.15 the Collector is justified in extending the benefit of exemption Notification to the goods in dispute as the notification excludes specifically goods falling under 8418 and 84.15 whereas the goods in dispute are classified under 8419. We, therefore, agree with the Collector and dismiss the appeal of the Department.
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