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1978 (4) TMI 232 - HC - CustomsExtract: .......y the third respondent in his order dated 11th April, 1974, the projection bulbs have to be taken to be covered by item 72(3) and hence they cannot come under the residuary clause under item 60(2). The writ petition is therefore allowed. There will be no order as to costs. The result is, that the petitioner is entitled to the refund claimed by him.
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