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1999 (6) TMI 106 - AT - Central ExciseExtract: .......been levied is not an aerial passenger ropeway system in unassembled/dis-assembled form and, that therefore, levy of duty under CET sub-heading 8428.90 is not sustainable. We, therefore, set aside the demand. We also set aside the penalty imposed on both the appellants. 8. emsp In the result, the impugned order is set aside and the appeals allowed.
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