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1987 (3) TMI 347 - AT - CustomsExtract: .......n be no doubt that frozen glands would fall for classification under Heading 05.01/15 CTA only. As earlier mentioned the partial exemption in respect of goods falling under this heading as granted under Notification 127/76 was not available on 5-3-1979. 9. In the result the orders of the lower authorities are confirmed and this appeal is dismissed.
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