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1996 (10) TMI 170 - CEGAT, NEW DELHIExtract: .......ns. In the light of the above discussion and respectfully following the ratio of the judgment of the Hon rsquo ble Supreme Court in the case of Steel Authority of India, we hold that the appellants are entitled to the benefit of concessional rate of duty on raw naphtha under Notification No. 75/84, set aside the impugned order and allow the appeal.
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