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1991 (4) TMI 136 - HIGH COURT AT CALCUTTA
Extract:
....... licence as being eligible for the benefit of the Heading 84.66 would be rendered a futile exercise. 19. For all these reasons I hold that the decision of the respondent No. 1 as contained in the letter dated 10th January, 1979 cannot be sustained. The decision is accordingly set aside. The Rule is made absolute. There will be no order as to costs.