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1999 (11) TMI 237 - CEGAT, MADRASExtract: .......es under Chapters 82 and 83 . Therefore since the restriction contained in the said Section Note 1(j) was not applicable to the facts of that case but is clearly applicable in this case, the said decision of the Tribunal stands distinguished. 6. emsp In view of the aforesaid analysis we do not find any merit in these appeals and same are dismissed.
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