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2000 (4) TMI 109 - CEGAT, NEW DELHI
Extract:
.......rovisional deposit to the customers. We are also satisfied that the appellants have been able to show that the components imported by them have not been consumed in the manufacture of the final pruducts. 11. In the above view of the matter, we allow the appeal and set aside the impugned order with consequential benefits under law to the appellants.