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1987 (4) TMI 302 - CEGAT, NEW DELHIExtract: ....... note that Patch Prints have not been specified in the notification. The Patch Print is a replacement of fragment of a complete feature film. It cannot be said to be a feature film. The duty liability would, therefore, arise under Tariff Item 37(II)(2)-CET. We do not accept the findings of the Collector (Appeals). The appeal is, therefore, allowed.
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