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1999 (5) TMI 35 - HC - CustomsExtract: .......Customs Act. Section 75 of the Customs Act refers to the use in the manufacture of goods. There is no such contemplation under Section 74 and therefore, the use for exhibition would be covered under the term used under Section 74(2). The refund has rightly been granted. No case for interference is made out. Writ Petitions are dismissed accordingly.
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