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1992 (10) TMI 160 - CEGAT, NEW DELHIExtract: .......the name of the goods for the purpose of exemption. The Notification categorically mentions plastic extruder above 150 mm sq. diameter. Therefore, the authorities below are justified in rejecting the benefit of Notification to the impugned goods. There are no reasons to interfere with the Order of the Collector. The appeal is dismissed accordingly.
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