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1987 (4) TMI 321 - CEGAT, NEW DELHIExtract: .......le and that Notification No. 240/78 had no application to the present case and the appellants were not entitled to the concessional rate of duty in terms of that notification. The appeal is disposed of in the above terms. The Assistant Collector is directed to reassess the goods accordingly and grant consequential relief, if any, to the appellants.
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