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2006 (7) TMI 51 - APPELLATE TRIBUNAL, BANGALORECustoms – Notification no. 21/2002 grants exemption to tags, labels, printed bags, etc. Import of plastic bags which has been embossed with the words “Bags Made in China”. Note 2 to Chapter 49 clearly indicated that the term “printing” includes embossing. The same meaning is given in the Shorter Oxford Dictionary. Exemption is available.
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