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Corrugated Boxes and Laminated Paper Entitled to Duty Exemption Under Heading 48239019; Demand Denial Lacks Merit.

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....Classification of goods - Corrugated Boxes and Laminated Paper - Benefit of exemption from duty - These goods are correctly classifiable under heading 48239019 the benefit of exemption under Notification will be admissible to the appellant. Thus there are no merits in the demand made by denying the benefit of said exemption notification - AT....