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1955 (8) TMI 1 - HC - CustomsExtract: .......f them not dutiable. A fountain pen is one article which can only fall either under item 45(3) or item 61(8). Section 21 applies to entirely different set of facts which are not present before us. 10.Therefore, in our opinion, the learned Judge was right in the view that he took. The result is that the appeal fails and must be dismissed with costs.
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