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2002 (10) TMI 507 - AT - CustomsExtract: .......lf altogether wheat is also a product. rdquo The Tribunal, in the said decision, held that the expression ldquo rubber products rdquo would include products made out of Rubber and not rubber as such. Accordingly, the appellants are eligible to the benefit of DEPB in respect of grills. I, therefore, set aside the impugned Order and allow the appeal.
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