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1996 (11) TMI 80

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....noted that an appeal filed by the present respondent against the present appellants involving much the same issue has been dismissed by this Court by an order dated 6th March, 1995, in Civil Appeal No. 1654 of 1988, Collector of Customs, Bombay v. M/s. Kirloskar Cummins Ltd. 2. The Tribunal in the present order has observed that it was unable to appreciate the merits of the contentions, having ....