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2005 (12) TMI 304 - AT - CustomsExtract: .......ot of 60 rdquo were held to be industrial raw materials for manufacture of shoe uppers and not lsquo consumer goods rsquo . Following the ratio of the above decisions, we set aside the finding of the Commissioner that the goods are consumer goods liable to confiscation under Section 111(d) of the Act, and allow the appeal with consequential relief.
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