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1987 (5) TMI 151 - CEGAT, NEW DELHIExtract: .......nch. In the present case, the imported goods are steel castings. The cost of post importation operations, in terms of percentage of cost of the rough casting, will naturally be high. 9. emsp In view of the foregoing discussions, we do not find any merit in the appeal filed before us. As a result, we uphold the impugned order and dismiss the appeal.
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