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1997 (2) TMI 111 - SCH - CustomsExtract: ....... was given for violation of the import regulation, the appellant s case was that what it had imported do not constitute Internal Combustion Piston Engines but only certain components. The appellant cannot now turn round and say that the sub-assemblies imported by it constitute i.e. piston engines. 3. The appeals are dismissed accordingly. No costs.
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