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1996 (12) TMI 70 - SCH - CustomsExtract: .......rettably, has the appellants counsel. There is no basis put before us upon which we can decide, first, what is a specified industrial plant for the purposes of Item 84.66, nor secondly, any material to indicate that the appellants unit, even if it be an industrial plant, is a specified industry. 3. In the result, the appeal is dismissed with costs.
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