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1982 (4) TMI 279 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: .......his observation in a different language - "Rule 173Q is not a toy-pistol. It can be lethal." 34. This Order of the Board does not preclude the Collector from taking any action deemed fit by him against “PAI” and “PFW” who are the real “manufacturers” of the goods in question in the eyes of the law.
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