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1997 (10) TMI 161 - AT - CustomsExtract: .......Dictionary meaning of the same is not different, unchanged, unvaried. In the present case, the goods imported by the appellants were not the same goods which were exported as the goods were undergone drilling and other connected operations. 10. emsp In these circumstances, we do not find any infirmity in the impugned order. The appeal is dismissed.
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