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2003 (12) TMI 392 - CESTAT, CHENNAIExtract: .......ble on all goods imported into India. The appellants were entitled to debit the credits in the Duty Entitlement Pass Book and are not required to pay the duty as demanded. We, therefore, do not find the order of the ld. Commissioner (Appeals) sustainable and the same is set aside by allowing the appeals filed by the appellants. Ordered accordingly.
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