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2001 (10) TMI 930 - CEGAT, CHENNAIExtract: .......ectrostatic precipitator. Therefore, the plea that the demand are barred by time is accepted and upheld. Further, the department has not proved that the item is a part of electrostatic precipitator falling under sub-heading 84.21. In view of that matter, the appellant contentions are accepted and appeal is allowed with consequential relief, if any.
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