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2000 (2) TMI 354 - CEGAT, NEW DELHIExtract: ....... rejected railway materials were to be treated as angles, shapes, and sections, that their final product made out of such railway materials were exempt from payment of duty in terms of Notification No. 202/88. We, therefore, dispense with the requirement of pre-deposit of duty and penalty and stay recovery thereof during the pendency of the appeal.
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