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1993 (8) TMI 176

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....er per : S.D. Mohile, Member (T)]. - The short point requiring decision in the present appeal is whether staple fibre of Polyester is entitled to exemption under Notification No. 75/77-Cus., dated 18-6-1977. The said Notification exempts articles other than Polyester fibre falling under Heading 5601.04 from so much of the duty of Customs as is in excess 100% ad valorem (The tariff rate being 140....

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