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    <description>The High Court upheld the decision of the appellate authorities, confirming that the respondent was entitled to the concessional rate of duty on imported goods diverted to another factory with departmental approval due to the closure of the original unit. The court dismissed the appeals, stating no substantial question of law arose and found no basis to interfere with the orders of the appellate authorities, as they were based on relevant considerations and the record.</description>
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      <description>The High Court upheld the decision of the appellate authorities, confirming that the respondent was entitled to the concessional rate of duty on imported goods diverted to another factory with departmental approval due to the closure of the original unit. The court dismissed the appeals, stating no substantial question of law arose and found no basis to interfere with the orders of the appellate authorities, as they were based on relevant considerations and the record.</description>
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