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1997 (1) TMI 344 - CEGAT, NEW DELHIExtract: ....... that Chapter 91 is not covered by Notification 232/83 and, therefore, the appellants were not entitled to the benefit of Notification 232/83. In this view of the matter, we find that the rejection of the appeal and the refund claim was valid and justified and hold accordingly. In the result, the impugned order is upheld and the appeal is rejected.
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