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2004 (1) TMI 521 - CESTAT, CHENNAIExtract: .......d. The judgment rendered in the case of CC, Bombay v. New Electronics Industries Ltd. (supra) pertains to classification of the item and exempt from auxiliary duty in terms of a different Notification No. 105/89-Cus., dated 1-3-1989 which is not the subject matter of the present case. There is no merit in this appeal and hence the same is rejected.
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