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1995 (5) TMI 102 - AT - CustomsExtract: .......ain subject matter, and the manual in question satisfies this criterion. Hence it is entitled to the benefit of this notification. 4. emsp In the result, we uphold the finding of the Collector (Appeals) on classification and further extend the benefit of Notification No. 121/92 to the imported goods. 5. The appeal is disposed of in the above terms.
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