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1998 (6) TMI 258 - CEGAT, NEW DELHIExtract: .......tification No. 65/88-Cus. as amended, we do not find any infirmity in the view taken by her. 7. emsp Taking all the relevant facts and consideration into account, we find no material on record to interfere with the view taken by the Collector of Customs (Appeals). We do not find any merit in the appeal filed by the Revenue and the same is rejected.
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