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2003 (4) TMI 414 - CEGAT, MUMBAIExtract: .......ial relief to the appellants. The appellants will forthwith apply for registration for the second premises as a place of storage/processing and take the impugned goods into their books of account for further processing/clearance on payment of duty in case the same has not been already accounted for. 5. emsp The appeal is allowed in the above terms.
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