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1992 (5) TMI 127 - AT - CustomsExtract: .......importer has to be rejected. The ratio rendered in the case of Voltas Ltd. relied by the Revenue is also fully applicable to the facts of this case. It also answers the point raised by the learned Consultant. Applying the ratio of the said ruling, the contentions of the appellants have to be rejected and as a consequence, the appeals are dismissed.
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