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1997 (3) TMI 181 - CEGAT, NEW DELHIExtract: .......and Tribunal in order in the case of SPIC v. Collector of Customs, Madras - 1997 (89) E.L.T. 530 (Tribunal) 1996 (17) RLT 724 has held that benefit of notification 69/87 could not be extended to the appellants in view of the specific provisions made in Notification 132/87. In the result, we set aside the impugned order and allow the revenue appeal.
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