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2001 (6) TMI 600 - CEGAT, KOLKATAExtract: .......that the description flat rolled products of steel is sufficient to cover HR coils/sheets and CR coils/sheets. As such applying the ratio of the earlier decision to the facts of the present case, which are identical. I set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay petition also gets disposed of.
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