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1981 (7) TMI 236 - Commissioner - Customs

The Appellate Collector of Customs, New Delhi ruled in favor of the appellant, stating that the imported talking movements for dolls and toys are components of crying dolls. The judgment was based on technical opinions from authorities and catalogs from suppliers. The Assistant Collector's decision was set aside. (Citation: 1981 (7) TMI 236)

 

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