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1983 (1) TMI 88 - HIGH COURT OF DELHIExtract: .......hnical Development is to be the programme of the actual user importer and not of any one else. As admittedly the petitioners are not the manufacturers they were not entitled to avail of the benefit of the said Customs Notification. 23. For the aforesaid reasons the writ petitions are dismissed with costs. Counsel s fee Rs. 1000/- per writ petition.
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