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2001 (3) TMI 375 - CEGAT, NEW DELHIExtract: .......d cellulose accetate sheets under Section 3(1) of the Customs Tariff Act, 1975, benefit of exemption under Notification 16/83-C.E. dated 11-2-1983 is not available since the condition of the Notification has not been fulfilled. 4. emsp Following the ratio of the Supreme Court judgment cited supra, we uphold the impugned order and reject the appeal.
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