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2003 (7) TMI 591 - AT - CustomsExtract: ....... evidence of fitment of equipment on ships. The extended period of limitation therefore could not be invoked at all in respect of inputs by Dolphin Offshore Enterprises and could not have been invoked in respect of merits made by Moloobhoy and Sons prior to 5th May, 1999. 8. emsp The appeals are accordingly allowed and the impugned order set aside.
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