1996 (10) TMI 108

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....d (Control) Appellate Tribunal under appeal must be set aside and the matter remanded to the Tribunal to consider an aspect which, apparently, was not presented before it. 2. This was contract registered by the D.G.T.D. and the appellants were entitled to the benefit of such registration. They were made liable to Customs duty on initial spares that they had imported, which would otherwise have ....