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2001 (9) TMI 603 - CEGAT, CHENNAIExtract: .......per and zinc harden lead and the sample under reference is hard scrap. Therefore, the comparison drawn in the Order-in-Original is not contemporaneous goods and contemporaneous imports. Hence, the Commissioner rsquo s rejection of the Order-in-Original is proper and legal. There is no infirmity in the order and hence the Revenue appeal is rejected.
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