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1992 (10) TMI 162 - CEGAT, CALCUTTAExtract: .......is not authoritative. The same principle was followed in a subsequent decision of the Tribunal in Tata Engineering Locomotive Co. Ltd. v. Collector of Customs, reported in 1991 (55) E.L.T. 563. The action taken by us in deciding the present case as above would be in conformity with the principles regarding sub silentio precedents referred to above.
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