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1987 (5) TMI 246 - AT - CustomsExtract: .......kinds namely - functional and dimensional. From a perusal of the packing list, and from the explanation given by the ld. SDR, we are convinced that the Punches and Dies imported in this case are interchangeable both functionally and dimensionally. The impugned order does not, therefore, call for interference. 11. In this view we dismiss the appeal.
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