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1997 (6) TMI 129 - CEGAT, NEW DELHIExtract: .......ch is in the paper book. On perusal of the certificate, we notice that the same does not indicate the fact that the item does not contain semi-conductor devices. On a query from the Bench, ld. Advocate submits that they do not have any other evidence to prove this point. 3. emsp In that view of the matter, we dismiss this appeal as unsubstantiated.
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