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1996 (4) TMI 228 - AT - CustomsExtract: .......the goods under consideration here cannot be treated as ldquo consumer goods rdquo . The goods in question here do not fulfil the definition of ldquo consumer goods rdquo given in the I.T.C. Policy. Accordingly, we hold in favour of the appellants on the second question as well. 14. emsp Consequently, appeals are allowed with consequential reliefs.
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