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1997 (6) TMI 217 - CEGAT, NEW DELHIExtract: .......hey are called by different names then the benefit could be extended as was done in the cited order of the Tribunal. But here the contested goods namely Flower Vases or Ash Trays cannot even remotely fall under the categories specifically mentioned. We, therefore, find no infirmity in the Collector rsquo s order and accordingly dismiss this appeal.
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