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1982 (7) TMI 261 - CGOVT - CustomsExtract: .......erein cannot be justified. 16. The Government thus hold that the goods were correctly classifiable under item 82(3)(b) I.C.T. and for the same reason they would also not be exempted by virtue of exemption notification No. 28-Cus., dated 1 -3-74. 17. In this view of the matter, the Revision Application fails and it is rejected accordingly.
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