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1992 (10) TMI 209 - CEGAT, NEW DELHIExtract: .......72/77-Cus. is also available to such goods. Thus, following the ratio of the said decision, we set aside the impugned Orders and allow both the appeals with consequential relief to the appellants, if any, subject to the amended provisions of Section 27 of the Customs Act, 1962. See Union of India v Jain Spinners Limited, 1992 (61) E.L.T. 321 (SC) .
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