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1993 (3) TMI 221 - BEFORE THE COLLECTOR OF CUSTOMS (APPEALS) , BOMBAYExtract: .......nsumer Durables 18. In light of the foregoing, they are clearly not hit by the Negative List in terms of the clarification of the CCI issued through I.P. Circular No. 20/92-97 dated 18th January, 1993, excerpted hereinabove. ORDER 19. m light of the foregoing, I set aside the impugned order and order consequential relief, if any, to the Appellants.
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