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1998 (3) TMI 386 - CEGAT, NEW DELHIExtract: .......ion. We also find that there was no necessity for him to observe that nickel perforated cylinder is covered under this notification and is exempted from 3-9-1987. In the view, we have taken, the observations made by the Collector (Appeals) is deleted but for this the order passed by the Collector (Appeals) was just right for the period in question.
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