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1996 (10) TMI 90 - SC ORDERExtract: .......under Item 68 upon which no counter-vailing duty was chargeable at the relevant time. 2. From the words of Item 32, it is clear that it applies only to electric bulbs and not to bulbs which are utilised in and specially designed for scientific apparatus, such as the present bulbs. 3. In the result, the appeal is dismissed with no order as to costs.
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