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1986 (10) TMI 164 - AT - CustomsExtract: .......es against Item No. 161 and remand the matter to the Deputy Collector, Manifest Clearance Department, for consideration of the refund claim of the appellants in respect of one of the crates against Item No. 161, in the light of the observations contained in this order and the documents produced and thereafter pass orders in accordance with the law.
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