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2005 (1) TMI 207 - CESTAT, MUMBAIExtract: ....... factory of the respondents and that it was not permissible to import any provisions of Industries (Development and Regulation) Act to determine the eligibility under the small scale notification No. 1/93. No other ground exists for denial of the SSI benefit of concessional rate of duty. We therefore uphold the impugned order and reject the appeal.
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