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2000 (12) TMI 468 - CEGAT, NEW DELHIExtract: .......vered as capital goods and would be permissible to be imported without a licence during the relevant policy under the Heading 8418.69 as determined by the Commissioner and are not restricted as consumer goods. 5. emsp In view of my findings herein above I would set aside the order and allow the appeal with consequential relief. Ordered accordingly.
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