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1997 (5) TMI 193 - CEGAT, MUMBAIExtract: .......fore the bench which passed the said order. 7. emsp It would, therefore, follow that the Customs were not entitled to ask the respondents to establish the nexus between the goods imported and those which were used for manufacturing export products. We decline to interfere with the order of the Commissioner. 8. emsp The appeals therefore, dismissed.
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