1986 (12) TMI 40

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..... were not plastic scrap but serviceable plastic articles when imported whereas the respondents contended that the said goods were plastic scrap. The order of clearance under Section 47 was passed by the Assistant Collector concerned after physical verification of the goods. In view of this and in view of the decision of a Division Bench of the Delhi High Court reported in Jain Shudh Vanaspati Ltd. .....

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