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2010 (8) TMI 953 - AT - CustomsExtract: .......rly brings out that the drawings and designs did not relate to the production of imported goods but for the non-tower detergent powder plant to be set up in Pondicherry. Therefore, the provisions of Rule 9(1)(b)(iv) ibid are not attracted for the purpose of inclusion of such charges. We, therefore, set aside the impugned order and allow the appeal.
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