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1993 (3) TMI 210 - CEGAT, NEW DELHIExtract: .......e said licence because the imported goods are classifiable under Heading 84.63. Under these circumstances, the Department had to decide the controversy raised by the appellants. This is not the case here, as aforesaid. 12. In the result, both the impugned Orders are set aside and the appeals are allowed by remand, as proposed by my learned brother.
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