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    <title>1995 (8) TMI 196 - CEGAT, MUMBAI</title>
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    <description>Returned defective goods that were received under declaration, mixed with the running lot for reprocessing, and properly accounted for did not give rise to a referable question of law. The factual record showed no dispute about receipt or accounting, and separate reprocessing was found impracticable in the manufacturing process without stopping production. On that basis, the proposed question was treated as lacking legal substance, and the reference application was held not maintainable and dismissed.</description>
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      <description>Returned defective goods that were received under declaration, mixed with the running lot for reprocessing, and properly accounted for did not give rise to a referable question of law. The factual record showed no dispute about receipt or accounting, and separate reprocessing was found impracticable in the manufacturing process without stopping production. On that basis, the proposed question was treated as lacking legal substance, and the reference application was held not maintainable and dismissed.</description>
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