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2002 (1) TMI 840 - CEGAT, MUMBAIExtract: ....... alternator does not pass the test of marketability and excisability and hence set aside the duty demand and also the penalties. 9. emsp In view of our answering issue No. (1) in favour of the appellants, we do not deem it necessary to record any findings on the remaining 2 issues. 10. emsp The impugned order is set aside and the appeal is allowed.
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