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1991 (1) TMI 306 - AT - CustomsExtract: .......emption under Notification No. 234/82-Cus., dated 1-11-1982. Rule 3(a) of Rules of Interpretation of Customs Tariff is applicable to the facts of the case as it is more specific to cover the goods in the instant case. Reasoning given by the Collector is not sustainable and they are liable to be set aside by allowing the appeal. Ordered accordingly.
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