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1998 (7) TMI 302 - CEGAT, NEW DELHIExtract: .......ncessional rate of duty allowed under the Notification . 7. emsp Applying the ratio of the judgment in reverse it has to be held that Central Government had no intention to exclude parts of radiators from the coverage of the impugned Notification No. 160/86, dated 1-3-1986. The order of the Collector is upheld. The appeal from Revenue is dismissed.
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