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1995 (1) TMI 238 - CEGAT, NEW DELHIExtract: .......exemption notification, we find that drawings and designs are covered. As the goods imported are not drawings and designs as explained in the Customs Tariff Heading, we hold that the exemption under Notification No. 158/89-Cus. is not applicable to the imported goods. In this view of the matter, we set aside the impugned order and allow the appeal.
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