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1996 (11) TMI 377 - CEGAT, NEW DELHIExtract: ........ Collector of Customs. 4. 1985 (21) E.L.T. 753 (Tribunal) 1985 (6) E.T.R. 129 - Tractors And Farm Equipment Ltd. v. Collector of Central Excise, Madras. On a perusal of all the material placed before us and on carefully considering the arguments made by both the sides, we find no infirmity in the impugned order. The appeal is, therefore, rejected.
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