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1987 (10) TMI 260

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..... I.J. Rao, Member (T)]. - After hearing both sides we condone the delay in filing this appeal. 2. The appeal was heard on merits. The appellants imported Interfaces for Computer on 29-12-1980 by Air. The goods were assessed to duty under Heading No. 84.51/55(2) CTA. The appellants request for extension of the benefit of Notifications Nos. 115/80 and 41/80-Cus. were rejected by the Assista .....

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