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1995 (10) TMI 167 - CEGAT, NEW DELHIExtract: .......ontinue to enjoy benefit of exemption under Tariff Item 68 as was the case under Tariff Item 15A(2) prior to 11-5-1982. In the light of the above, we hold that the benefit of Notification 182/82, dated 11-5-1982 is available to the disputed item. Accordingly, we uphold the order of the lower appellate authority and reject the appeal. The CO abates.
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