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1997 (5) TMI 191 - CEGAT, NEW DELHIExtract: .......ntions raised by the appellants including the case law and pass an appropriate order, after granting an opportunity of hearing to the appellants. The lower authority shall also consider the HSN Notes in this regard before passing the order. Thus the impugned order is set aside and remand the matter to original authorities for de novo consideration.
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