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2005 (3) TMI 611 - CESTAT, MUMBAIExtract: ........ The goods imported in this case are Old and used Copper flat coolers which are retrieved from Blast furnace. These coolers are normally embedded in the refractory walls of the furnace and water is circulated continuously through these coolers for extracting heat from the refractory walls. The configuration of these coolers is indicated as under -
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