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1995 (12) TMI 166 - AT - CustomsExtract: .......n the case before us, goods imported are in the nature of a raw material and as we find that there was no obligation to purchase them exclusively from the collaborator, in our view there is no ground for loading the invoice and we find no infirmity in the order passed by the C.C. (Appeals) in this regard. We confirm the same and reject the appeals.
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