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1980 (5) TMI 34 - GOVERNMENT OF INDIAExtract: .......tter as well as spirit of Rule 173L if the petitioners request for avoidance of double payment of duty on goods brought beck for processing and duty cleared after reprocessing were not acceeded to on the ground that the goods as brought back and as subsequently cleared did not belong to the same class. The revision application is therefore allowed.
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