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1996 (8) TMI 342 - CEGAT, MUMBAIExtract: .......rutiny before clearance. 13. emsp In any case, when the fact is clearly established that Notification No. 232/86 is not available for import of components as spares for after sale service, the demand raised and confirmed by the Collector of Customs (Appeals) does not warrant any interference. 14. emsp The appeal under the circumstances is rejected.
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