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2004 (2) TMI 461 - CESTAT, MUMBAIExtract: .......-heading 8424.89 as claimed by the respondents. Consequently, we are of the view that the impugned goods were freely permissible for import under ITC(HS) entry against 842489.09. Accordingly, we uphold the order of the Commissioner (Appeals) granting relief to the respondents, though for different reasons. The department rsquo s appeal is rejected.
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