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2002 (1) TMI 629 - CEGAT, MUMBAIExtract: ....... exported product and the goods imported subsequent to export. This has been laid down by the Tribunal in the case of Purulax Electric Pvt. Ltd. v. CC, Mumbai 2001 (138) E.L.T. 786 (Tribunal) 2001 (46) RLT 97 (Tri.) . 3. emsp In the result, we hold that there is no legal infirmity in the order and accordingly, uphold the same and reject the appeal.
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