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The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the import of cop winders with incorrect spindle quantity. The Tribunal directed the matter to be reexamined by the adjudicating authority to determine if the amended license covers the imported goods, with a reminder that duty is payable if the license is not acceptable. The impugned order was set aside, and the Assistant Commissioner was instructed to adjudicate the matter afresh.
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