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1984 (4) TMI 255 - BOMBAY HIGH COURTExtract: .......der entry 22 of Schedule E. According to him, the said provisions can apply only to goods which are specifically described in the Schedules A to E and not to the goods falling in the residuary entry 22 of Schedule E. 13.. We, therefore, answer the question referred to us in the negative and in favour of the department. Respondents to pay the costs.
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