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2001 (1) TMI 585 - AT - CustomsExtract: .......e Fertilizer (Control) Order, the same would properly fall under Chapter 31, as is also recognised by the Ministry of Finance, Government of India in the various Notifications referred to by the learned Advocate for the appellant. In view of foregoing, we set aside the impugned order and allow the appeal with consequential reliefs to the appellant.
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