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The High Court of Judicature at Madras issued a judgment regarding Customs exemption and the Sick Industrial Companies (Special Provisions) Act, 1985. The court disposed of writ appeals and pending petitions, remanding the matter back to the Primary Authority for fresh consideration after BIFR adjudication. The Second Respondent must wait for BIFR's decision before taking further action. The court directed the Second Respondent to address all aspects except classification if further hearing is required. No costs were awarded, and related motions were closed.
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