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2005 (5) TMI 195 - CESTAT, KOLKATAExtract: .......he same view was expressed in the case of Indo Burma Trading Corpn. v. Commr. of Customs, Ahmedabad reported in 2001 (127) E.L.T. 166 (Tri.- Mumbai). In view of above discussions, the appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential benefit to the appellant. (Pronounced on 4-5-2005)
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