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1996 (5) TMI 371 - CEGAT, NEW DELHIExtract: .......goods although falling under the same tariff heading are separately known in the market and have different uses. We find no substance in the plea that the order of confiscation in terms of Section 111(m) was not sustainable. 9. emsp In the result, we find no merit in the appeal. We uphold the order of the original authority and dismiss this appeal.
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