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2004 (1) TMI 161 - CESTAT, MUMBAIExtract: .......alue. 14.In conclusion, we observe that the products are correctly classifiable during the relevant period under Chapter 30 and that the extended period of limitation to issue notice not invocable in this case. 15.The order of the Commissioner is set aside. The appeals are allowed. 16.In view of our findings above the Revenue s appeal is dismissed.
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