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1998 (9) TMI 337 - CEGAT, MUMBAIExtract: ....... Bench while disposing of the stay application and directing the appellants to deposit the entire duty amount. Therefore, the material in question viz. aluminium castings do not fall under Heading 76.01 and further they have been cleared under exemption and on both the counts, these castings are ineligible for deemed credit. The appeal is rejected.
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