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2000 (5) TMI 129 - CEGAT, KOLKATAExtract: ....... The order of confiscation and penalty is set aside. As regards duty demand, determined, the order is set aside and remanded for de novo determination of quantification of duty after working out the value after granting benefit of Modvat credit as eligible. The classification under 8605 and exigibility confirmed. Appeal allowed partially as herein.
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