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2003 (10) TMI 538 - CESTAT, MUMBAIExtract: ........ The same analogy will apply to the remaining line pipes. Therefore, we find merits in the argument of the appellants that they are liable to duty only in respect of line pipes which are used in the designated area and not for length of line pipes which are used in the non-designated area. The impugned order is set aside and the appeal is allowed.
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