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1987 (7) TMI 323 - CEGAT, NEW DELHIExtract: .......oods imported by the appellant fall under Heading 84.11(1). Accordingly we allow the appeal. Before we part with this matter we would like to observe that in Interpretative Rule 2(a) a general finding cannot be given for arriving at a conclusion, the facts and circumstances of each and every case are to be seen. In the result the appeal is allowed.
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