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1998 (8) TMI 202 - CEGAT, MUMBAIExtract: .......s own name and it could be imported as a spare. It is not the case of the department that the appellant was trader and not actual user. Moreover, the appellant had imported this item earlier and also produced two bills of entry for identical goods as reflected in page 5 of the impugned order. We therefore allow the appeal with consequential relief.
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