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2004 (8) TMI 521 - CESTAT, MUMBAIExtract: .......ation were the Heading 85231003.20. rdquo this would indicate that the goods under import, are and can be for use in S-VHS VCR Cassette recorder and would meet the tests prescribed vide Tribunal order 2002 (142) E.L.T. 241 and would therefore warrant licence free clearance. 3. emsp In view of the findings, the order is set aside and appeal allowed.
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