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2006 (8) TMI 375 - CESTAT, MUMBAIExtract: .......sp In the present case also, there is no dispute that the sheets and circles are made of brass and not of copper alone. By following the ratio of the above decision, it has to be held that the exemption was rightly extended to them of Commissioner (Appeals). We, accordingly, reject the appeal filed by the Revenue. (Pronounced in court on 25-8-2006)
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