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2003 (4) TMI 312 - CEGAT, MUMBAI
Extract:
.......ioner. We also note that such classification does not militate against the Government rsquo s clear intention to exempt crayons in public interest from the whole of the excise duty keeping in view its intended users. 8. emsp In view of the foregoing, we set aside the impugned order-in-appeal and restore the order-in-original. The appeal is allowed.