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1996 (8) TMI 269 - CEGAT, NEW DELHIExtract: .......toms Tariff Act, 1975, we concur with the earlier decision of the Tribunal and, accordingly, we hold that item imported by the appellants is correctly classifiable under Heading No. 90.17/18 of the Customs Tariff Act, 1975 and they are not eligible for benefit of exemption in terms of Notification No. 208/81-Cus. Accordingly, the appeal is allowed.
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