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2003 (6) TMI 302 - CESTAT, MUMBAIExtract: .......e, although learned SDR seeks to place reliance upon the Tribunal rsquo s order in the case of DCW Ltd. v. CCE, Madurai - 1996 (81) E.L.T. 381 which is on dutiability of spent sulphuric acid. Following the ratio of the Victoria Mills decision, which is applicable on all fours to the present case, I uphold the impugned orders and reject the appeals.
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