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1992 (7) TMI 156 - AT - CustomsExtract: ........ 51/61-C.E., dated 1-3-1961 and No. 124-Cus., dated 13-5-1983 and also to the benefit of Notification No. 112/87-Cus., dated 1-3-1987. We have no reason to differ from these rulings. Applying the ratio of these rulings, the appellants rsquo contention is accepted and the appeal allowed by setting aside the impugned order with consequential relief.
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