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1977 (3) TMI 46 - HIGH COURT OF MADRASExtract: .......contained in Item 27 which declares aluminium rods (a description to which the goods imported by the company fully answer) as goods liable to excise duty and if that be so, the objection raised by the company to the countervailing duty must be held to be untenable. 4. In the result, the petition fails and is dismissed but with no order as to costs.
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