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2006 (2) TMI 470 - CESTAT, MUMBAIExtract: .......ification. We find no merits in the orders of the lower authority in having denied when the product is understood as a life-saving drugs and medicines in bulk drugs form benefit as to be granted. They import in bulk would be covered under heading 34B as claimed by the appellants. We order accordingly and allow this appeal. (Pronounced in the Court)
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