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2006 (3) TMI 584 - AT - CustomsExtract: ....... in the case of Lacure Pharmaceuticals Pvt. Ltd. v. CC, Mumbai - 2002 (140) E.L.T. 169 (Tri. - Mum.) is squarely applicable to the fact of the instant case. Accordingly, we also hold that the demand is not sustainable on merits. 5. emsp The appeal is thus allowed in the above terms, with consequential relief to the appellant. (Pronounced in Court.)
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