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1964 (10) TMI 3 - HC - CustomsExtract: .......petitioners under Tariff Item 26AA (iv) after giving them an opportunity to show that any of the Specials or pipe fittings were not prepared from pipes, and, after assessing the value of the pipes, if any, which had gone into the manufacture of the Specials or pipe fittings. In the circumstances, there will be no order as to costs of this petition.
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