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2001 (5) TMI 104 - AT - CustomsExtract: .......or the purpose of replacement or replenishment. 14. After taking into consideration all the facts and circumstances of the present case, we do not agree with the view taken by the ld. Commissioner of Customs in the present case. We set aside the said impugned order and the appeal filed by M/s. Kitply Industries Ltd. is allowed. Ordered accordingly.
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