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1981 (3) TMI 78 - CGOVT - CustomsExtract: .......ters that the goods have an independent entity and could not be considered incomplete when imported without sleeves. Admittedly the bore of the bearing exceeds 60 mm and there is no warrant for taking the bore after fitting the sleeves. Accordingly Government consider this as a fit case to uphold the order-in-appeal and drop the review proceedings.
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