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2001 (4) TMI 722 - CEGAT, BANGALOREExtract: .......ing this turn over to lsquo copper winding wires rsquo turn over under Notification 1/93 and to demand duty in the next slab at 5 . The same goods and value thereof cannot be charged to duty once duty has been discharged on them at the tariff rates. 4. emsp In view of our findings, we set aside the order of the lower authority and allow the appeal.
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