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2001 (12) TMI 181 - CEGAT, KOLKATAExtract: .......dition and whether the duty has been paid on the entire contract value of the machines, we set aside the impugned order and remand the matter to the Commissioner for fresh decision in the light of the above observations made by us in the preceding paragraph. Appeals are thus allowed by way of remand. Miscellaneous Applications also get disposed of.
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