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    <title>1976 (3) TMI 230 - COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, NEW DELHI</title>
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    <description>The appeal in the case was rejected, and the duty levy by the Assistant Collector was upheld as the product in question did not meet the criteria for exemption under Notification No. 101/66.</description>
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      <description>The appeal in the case was rejected, and the duty levy by the Assistant Collector was upheld as the product in question did not meet the criteria for exemption under Notification No. 101/66.</description>
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