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1999 (7) TMI 524 - CEGAT, MUMBAIExtract: ....... fully discuss the aspect of the amendment to the tariff entry by the Finance Act, 1996. We therefore reject the contentions raised by the learned DR. We are of the view that the impugned orders cannot be sustained and they are set aside and we allow all the appeals. The stay applications filed in the respective four appeals also stand disposed of.
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