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1996 (12) TMI 69 - SC ORDERExtract: .......the view that was taken by the Customs, Excise and Gold (Control) Appellate Tribunal in an earlier judgment, which has been followed by the Tribunal in the present case. 4. The words being so clear, we do not think that assistance from any external source for their interpretation is called for. 5. The appeal is dismissed, with no order as to costs.
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