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2003 (1) TMI 501 - CEGAT, BANGALOREExtract: .......e scheme of the Tariff. Further there could be no arguing that by coating one metal on another, the coated metal gets upgraded. Therefore, there could be no case that the coating of gold on the silver alloy affected the classification of the alloy. Under these circumstances, we find no merit in the appeal of the Revenue. They fail and are rejected.
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