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1991 (2) TMI 227 - CEGAT, NEW DELHIExtract: .......oms Act referred to by the learned JDR is for determining the duty where articles consisting of different rates of duty are imported and since it has been decided that this is a complete article, the Section is not applicable. The order of the Collector of Customs (Appeals) is in order and is upheld. 6. The appeal filed by the Revenue is dismissed.
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