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2002 (4) TMI 409 - CEGAT, NEW DELHIExtract: ....... are to be assessed as they were imported. Since it is admitted by the Revenue that the goods contained 5 iron as impurity, it has to be treated as having the grade of lsquo Drink rsquo at the time of import. In the light of the above, we find no reason to sustain the impugned order. The order under challenge is set aside and appeal stands allowed.
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