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1983 (4) TMI 165 - CEGAT, NEW DELHIExtract: .......ere entitled to be assessed at concessional rate of duty under Serial No. (ii) of exemption notification No. 147/58-Cus. On careful consideration of the matter, we agreed with him. Accordingly, we allow this appeal with the direction that the goods be re-assessed under Notification No. 147/58-Cus and consequential relief be given to the appellants.
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