2014 (2) TMI 1193

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Full Text of the Document

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....ent of this Court in Commissioner of Customs, Bangalore v. Motorola India Ltd., 2012 (275) E.L.T. 53 (Kar.) and submitted that the dispute in the present case does not fall within the jurisdiction of this Court as contemplated by Section 130 of the Customs Act, 1962. He invited our attention to paragraph 41 of the judgment and submitted that the dispute whether the goods are covered by an exemptio....