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1991 (7) TMI 180 - CEGAT, MADRASExtract: ....... by reading the rule conclude that there is a ban on the receipt of goods other than those manufactured in the factory. In this view of the matter I hold, therefore, that the appellants rsquo plea has to be allowed and the learned lower appellate authority rsquo s order is, therefore, set aside with consequential relief. The appeal is thus allowed.
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