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2014 (8) TMI 992

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....the interpretation placed on the notification dated 9-2-1981. Therefore, if this appeal is to be heard, this Court has to go into the correctness of the interpretation of the said notification. 2. This Court in the case of Commissioner of Customs, Bangalore v. Motorola India Limited reported in 2012 (275) E.L.T. 53 (Kar.) dated 21-4-2011 in CSTA No. 2/2007 has held that whether terms and c....