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2004 (2) TMI 403 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAIExtract: .......e holding that the goods are classifiable under Chapter Heading 9307 solely on the basis of the appellant letter cannot be sustained. 6. emsp Hence order-in-original is set aside and appeal is accepted. If goods are yet to be released, same should be released to the appellant only after production of licence from the police wherever it is required.
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