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2003 (12) TMI 430 - CESTAT, NEW DELHIExtract: .......ese drawings and designs to the cost of the TG sets already imported. The drawings and designs imported separately merit assessment on their own 4. emsp In the view we have taken above, the impugned order is set aside and the appeal is allowed. The Customs authority shall assess the drawings and designs on merits and release them to the appellants.
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