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1980 (5) TMI 45 - HC - CustomsExtract: .......three-fourths of the duties paid on the materials and components used in the manufacture of exported goods. As I have noticed above the rules are not under challenge. I do not find any illegality in the view taken by the respondents that the petitioner s case was covered by Rule 7 and the petitioner does not satisfy the conditions of the said rule.
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