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1986 (10) TMI 116 - AT - CustomsExtract: ....... 15. emsp Following the ratio of this judgment and in the light of the foregoing discussion, we find no reason to interfere with the Order passed by the authorities below. The appellants are, quite clearly, not entitled to the concessional assessment of the imported goods in this case and to the consequent refund. We, therefore, dismiss the appeal.
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