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1990 (11) TMI 225 - AT - CustomsExtract: .......ldquo Tobacco rdquo and ldquo any form of Tobacco rdquo in the first part of the definition cannot be given a wider meaning and read as including the seeds also. Under these circumstances we do not find any substance in the contention raised by the appellants. 10. In the result, all the present three appeals are dismissed being devoid of any merit.
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