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1999 (8) TMI 979 - CESTAT CHENNAIExtract: .......as taken a view that Cess is not leviable under Section 12 of the Rubber Act in respect of imported Rubber in terms of Circular issued in F. No. 572/6/97-L.C. dated 22.7.97. Therefore, applying the ratio of these judgments, the impugned order is set aside and appeals allowed with consequential relief, if any. (Pronounced and dictated in open Court)
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