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2003 (11) TMI 375 - CESTAT, CHENNAIExtract: .......s. They are not materials and further that no process of condensing or cooling in the form of treatment is done to the material. Therefore in terms of the write-up given, the Commissioner (Appeals) has rightly considered the goods and granted the benefit of Notification. There is no merit in the appeal filed by the Revenue and the same is rejected.
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