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1997 (4) TMI 215

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....t. [Order per : Shiben K. Dhar, Member (T)]. - Both these appeals involving common question of law and facts all are being taken up together for disposal through this common order. 2. The impugned goods arrived on 2-5-1989. Bill of Entries were filed on 6-6-1989. The appellants claimed benefit of Notification No. 69/87. This claim was rejected on the ground that Notification No. 69/87 was....