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1997 (4) TMI 210 - CEGAT, NEW DELHIExtract: .......ese goods cannot be considered as consumer durables because they cannot be used again. However, there is no basis or material to substantiate this contention. 6. emsp In the light of the above discussion, I hold that a Licence is required for their import, uphold the impugned order of the Collector (Appeals) imposing penalty and dismiss the appeal.
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