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1987 (5) TMI 256 - AT - CustomsExtract: .......rom the equity point of view since insulin is a life saving drug, subject to price-control. It is settled law that equity has no place in matters of interpretation of taxing statutes. 11. In the light of the foregoing discussion, we are of the view that the impugned orders of the Appellate Collector are not correct. They are consequently set aside.
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