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2003 (9) TMI 628 - CESTAT, CHENNAIExtract: .......ing system as a whole is not chargeable to duty under Section 3 of the Central Excise Act, 1944. In view of the well settled legal position and following the judgment rendered by the Apex Court and the decisions rendered by the Tribunal referred to above, we reject the appeal filed by the Revenue and sustain the impugned order. Ordered accordingly.
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