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1987 (12) TMI 223 - CEGAT, BOMBAYExtract: .......ed are required in their end product and therefore they are eligible to import the said items under Appendix 10(1) of the Policy. 17. In the result for the reasons stated above this appeal is allowed. The order of confiscation consequently the fine levied in lieu of confiscation are set aside. The fine, if paid, shall be refunded to the appellants.
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