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1998 (9) TMI 240 - CEGAT, NEW DELHIExtract: .......imported) engines cannot be considered, by any strech of imagination as production of an entirely new commodity liable to duty. We therefore hold that the ld. Counsel is correct in his submissions and his prayer is required to be accepted. The impugned Orders are therefore set aside and the appeal is accepted as already announced in the open Court.
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