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1987 (3) TMI 306 - AT - CustomsExtract: .......on the date of importation and clearance of the goods refer to only Inductors and not parts of inductor. Soft Ferrite Cores alone does not constitute Inductor and loading coil. We also took note of the earlier order passed by the Tribunal No. 1041/86-B2 (supra). 5. In view of these observations, we allow the appeal and order consequentional relief.
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