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Issues: Whether the matter should be remanded for reconsideration in light of the catalogue and other fresh material produced by the appellants.
Analysis: The lower authorities had denied the notification benefit on the basis of the existing record, while the appellants produced the catalogue before the Tribunal. Since the relevant material was not examined below, the Tribunal held that the dispute should be reconsidered on the basis of the fresh evidence and any other material the appellants may place on record.
Conclusion: The matter was remanded for de novo adjudication, leaving the substantive eligibility question open for fresh decision.