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2005 (1) TMI 582 - CESTAT, NEW DELHIExtract: .......ellant rsquo s imports were entitled to the lower rate. 5. emsp In view of what is stated above, we hold that appellant rsquo s imports were entitled to assessment at 10 as originally made and subsequent duty demand is not legally justified. The duty demand is set aside and the appeal is allowed with consequential relief, if any, to the appellants.
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