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1968 (3) TMI 28 - HC - CustomsExtract: .......ion made by the Department of the article in question appears to be one which could not be made by any reasonable interpretation of the provision in Item 48(c) relied upon by the Department. On the other hand the petitioner s claim for its classification appears to be clearly valid. 5.This Writ Petition is, therefore, allowed. No order as to costs.
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