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2001 (2) TMI 478 - CEGAT, KOLKATAExtract: ........ As such, during the relevant period, the only alternative heading which is on the scene is sub-heading 7204.90. Accordingly, by following the ratio of the earlier decision and in view of the foregoing discussions, we set aside the impugned order and allow the appeal with consequential reliefs to the appellant. Stay Petition also gets disposed of.
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