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1984 (4) TMI 299 - CEGAT NEW DELHIExtract: ....... decision itself was on the basis that the Departments contention that the pebble form was not indicative of the imported rock phosphate being used for manurial purposes was not correct. In the circumstances we do not think that this decision has application to the facts of the present case. 22. In the result, the appeal fails and is rejected.
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