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1987 (12) TMI 225 - AT - CustomsExtract: .......found raw pearls and that also unworked, in the absence of any specific report that they are worked, the benefit of Notification 247/76, dated 2-8-1976 would also be available to the goods. 6. In view of the aforesaid discussion, the impugned order is set aside while allowing the appeal. Consequential relief if any, will be given to the appellants.
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