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1997 (6) TMI 195 - CEGAT, NEW DELHIExtract: .......ssors. 6. emsp For the reasons mentioned hereinbefore, we hold that impugned goods are not entitled to exemption to basic duty but are eligible partial exemption to auxiliary duty under Notification 313/86. Accordingly we modify the order of Collector (Appeals) to the extent indicated above. Revenue appeal is accordingly disposed of in above terms.
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