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2006 (5) TMI 408 - AT - CustomsExtract: ....... supra, we hold that there is no legal infirmity in the impugned order passed by the Commissioner on this count, particularly as we note that technical literature relied upon by the revenue would also show that the goods imported are usable as mould release agent. Accordingly, we uphold the impugned order and dismiss the appeal. (Dictated in Court)
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