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Telco vs Collector Of Customs on 23 April, 1990

required to complete the same into a finish article this would be treated as a finished article. The learned adjudicating authority, Collector of Customs, Bombay ... essential character of the finished article. It is purely a question of physical identification". Applying the above test, the led. Collector held the imported
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 9 - Full Document
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