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2004 (10) TMI 361 - CESTAT, MUMBAIExtract: .......nsignment under import is classified as Waste, the consequent fines and penalty cannot be upheld. There is no infirmity in the order impugned the same is to be upheld 4. emsp Consequently, the appeal is to be rejected. 5. emsp Cross-objections by the respondents stand decided accordingly. 6. emsp Appeal and cross-objections disposed in above terms.
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