1998 (7) TMI 339

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.... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - In all these appeals the issue to be decided is whether appellants herein are entitled to the benefit of exemption under Notification No. 271/86-C.E., dated 24-4-1986 for consignments of spares imported by them and cleared after payment of duty and C.V.D. The notification stipulates that exemption is available on excisable goods m....