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1989 (12) TMI 202 - CEGAT, NEW DELHIExtract: .......quo and lsquo drawings rsquo are not ldquo goods rdquo chargeable to customs duty for the reason that this would have involved examining the vires and validity of the Tariff Entry which is beyond the Tribunal rsquo s competence. 12. In the result, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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