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1997 (12) TMI 313 - CEGAT, NEW DELHIExtract: .......tographic cameras will be the rate as applicable to the goods imported. 10. emsp Taking all the relevant facts and circumstances into consideration, we find no infirmity in the view taken by the Collector, Customs (Appeals) in both the cases. In view of the above discussions, we do not find any merit in both these appeals and the same are rejected.
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