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2002 (11) TMI 199

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....ha, President]. - Challenge in this appeal is against the order passed by the Commissioner dated 11-11-96. The appellant submits that there is no justification for denying him the benefit of notification No. 36/96. 2. Notification No. 36/96 dated 23-7-96 grants exemption from duty in respect of certain goods. Item 146 is as follows :- Sl. No. Chapter or heading Description of goods ....