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2005 (7) TMI 488 - CESTAT, CHENNAIExtract: .......rity held that the said structural items were not covered by Explanation to Rule 57Q(1). This finding is erroneous inasmuch as the goods were covered by Explanation (1)(b) to Rule 57Q(1) as the Rule stood on the relevant date. emsp 3.In the result, the impugned order gets set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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