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2002 (1) TMI 427 - CEGAT, NEW DELHIExtract: ....... the goods imported by the appellants, were used for intended purpose i.e. for the manufacture of electrical transformers. Therefore, the provisions of above mentioned Rule 8, are not applicable to the facts and circumstances of the present case. 9. emsp In view of the above discussion, the impugned orders are set aside and the appeals are allowed.
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