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2003 (10) TMI 559 - AT - Central ExciseExtract: ....... point of view there is no merit in the Revenue rsquo s Appeal and assessee rsquo s contention that lead alloy is a declared item as there was a mention about its utilization in the declaration is required to be accepted. Therefore, the Revenue rsquo s appeal is rejected and party rsquo s appeal is allowed. The stay application is also disposed of.
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