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1999 (2) TMI 124 - CEGAT, NEW DELHIExtract: .......t that tin container is primary packing within the meaning of Section 4(4)(d)(i) does not by itself attract the provisions of Section 4(1)(b) to the exclusion of Section 4(1)(a). 11.In the above view of the matter, we allow both the Appeals. The impugned orders in both Appeals are accordingly set aside with consequential benefits to the appellants.
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