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1998 (6) TMI 431 - CEGAT, NEW DELHIExtract: .......h button telephones as a Notification is attracted only when it indicates a connection in the course of trade there is no trade in the present case and following the decision in the case of Model Soap, the benefit of Notification No. 175/86 is applicable to the appellants. In the light of these facts and circumstances, both the appeals are allowed.
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