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1986 (1) TMI 101 - HIGH COURT OF KARNATAKA AT BANGALOREExtract: .......l to be treated as parts and accessories of motor-vehicles under Item No. 34A and not under Item 52. 27. In the result, the writ petition is allowed and the order made by the Government of India dated 12-4-1979, as per Annexure F, is quashed. 28. The duty paid by the petitioner under protest on the said articles shall be refunded to the petitioner.
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