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1997 (3) TMI 202 - AT - Customs

The appellants imported fly knife and Dead knife for use in duplex sheet cutter. The Assistant Collector held that the goods were not spares but tools, imported without a valid license. Confiscation ordered with a fine of Rs. 25,000. Tribunal found the goods to be tools, not spares, reducing the fine to Rs. 5,000. Appeal rejected.

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