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2004 (11) TMI 445 - CESTAT, NEW DELHIExtract: .......iled a classification declaration wherein the benefit of Notification has specifically been mentioned. In view of these facts, it can not be claimed by the Revenue that the option has not been exercised by the Appellants. Accordingly, the impugned order is set aside and Appeal is allowed with consequential relief, if any. (Pronounced in the Court).
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