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2000 (5) TMI 506 - CEGAT, CHENNAIExtract: .......th regard to the films having suffered duty in the first instance and also of the same films were taken out to Japan for the purpose of shooting and it is the very same films which have come back after exposure. Therefore, the impugned order of the authorities is required to be confirmed. There is no merit in the appeal and hence same is dismissed.
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