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2001 (9) TMI 957 - CEGAT, MUMBAIExtract: .......aracteristics of a portable gas stove. Therefore we hold that the Commissioner has wrongly applied Rule 2 of the Interpretative Rules. Since the goods are only parts of gas stove they do not require a licence for import. There has been no violation of Import Policy. 3. emsp We accordingly set aside the confiscation and penalty and allow the appeal.
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