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1984 (6) TMI 238 - AT - CustomsExtract: .......s imported by the appellants were semi-manufactures, inasmuch as they were used by the appellants as intermediate goods for further manufacture of moulds (the finished articles), they appropriately fall under heading 38.01/19 (4) of the CTA and not under Chapter 68. Accordingly, we allow both the appeals with consequential relief to the appellants.
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