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2007 (7) TMI 527 - AT - CustomsEXIM - DEEC - whether citric acid imported by the appellants herein falls under the category of ‘penetrating agent’ and hence entitled to duty-free import under the DEEC licence or not? - Held that: - there should be no discrimination between different manufacturers of the same goods - citric acid can be considered as a penetrating agent - appeal allowed.
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