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1993 (2) TMI 212 - CEGAT, NEW DELHIExtract: .......Table to the Notification 190/90, and in this view of the matter, the conclusion of the lower authorities is not sustainable. Accordingly it is held that the chain scoops imported without being attached to side tapes are eligible for exemption against Sl. No. (4) of the Table to Notification 190/90. The appeal is, therefore, allowed on these terms.
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