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of Import of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to state the facts on which he draws the opinion. - The tribunal evaluates various pieces of evidence, including the purchase order, drawings, and photographs, to conclude that it is probable and acceptable that the goods imported are indeed new, contrary to the Chartered Engineer's opinion.
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