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1997 (4) TMI 225 - CEGAT, NEW DELHIExtract: .......ering that Notification No. 181/97 refers to goods classifiable under C.T.H. 84.48 we are of the view that the benefit of the exemption under Notification No. 181/87 has been correctly given by the Collector (Appeals). In view of this we do not find any infirmity in the impugned order and therefore we uphold the order and reject the Revenue Appeal.
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