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1999 (3) TMI 283 - CEGAT, NEW DELHIExtract: .......her person who is not eligible for the benefit of the notification. As it is not in dispute that monogram of another person was affixed on the cartons and labels of the medicine and they, being the dealer, were not entitled for the benefit of notification. The exemption was not available to the impugned goods. All the appeals are therefore allowed.
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