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The appeal was against the rejection of duty refund for imported "Stainless Steel Hypodermic Needles" under Notification No. 208/81 meant for life-saving drugs and equipment. The appellants failed to prove that the needles qualified as "intravenous canulae and tubing for long term use." The Tribunal rejected the appeal, stating the imported item was only hypodermic needles, not covered by the notification.
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