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1999 (6) TMI 192 - AT - CustomsExtract: .......ble under Heading No. 9007.92 of CTA, 1975 and under Heading No. 900711.02 of the ITC (HS). We therefore also accept the clarification of JDGFT in this behalf. The goods imported are therefore not restricted and did not require any Import Licence. The order-in-appeal impugned is set aside and the appeal allowed with consequential relief as per law.
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