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2006 (1) TMI 533 - CESTAT, BANGALOREExtract: .......urt. Learned DR seeks for dismissal of the appeal. 3. emsp On a careful consideration, we notice that the Larger Bench in terms of Section 2 of the Rubber Act 1947 has held that Cess is leviable on imported rubber also. In view of this position, there is no merit in both the appeals and the same are rejected. (Pronounced and dictated in open Court)
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