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1987 (3) TMI 344
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.... : I.J. Rao, Member (T)]. - The question that arises for decision in the appeal, originally filed as a revision application before Govt. of India and transferred to this Tribunal for disposal as an appeal, is the eligibility of 'Capacitors and Coils' for exemption from customs duty under Notification No, 21176-Cus. The goods were imported under Bill of Entry Cash No. 1705, dated 26-7-1979. 2. T....