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2001 (6) TMI 449 - AT - CustomsExtract: .......ed strictly on the basis of the wording used therein without leaving scope for intendment viewed in this manner, the Adhoc notification was not capable of covering the goods in the case of which the bills of entry were filed prior to the date of issue of that notification. 7. emsp On this ground we uphold the impugned order and dismiss this appeal.
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