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1993 (2) TMI 196 - CEGAT, NEW DELHIExtract: ....... authorities cited by the appellants themselves prove the case against them. In these circumstances, the goods imported were rightly held not to be covered by the import licences submitted by the appellants. They were also not entitled to exemption from duty inasmuch as they were found to be Ivory Boards. The appeal therefore fails and is rejected.
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