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2005 (6) TMI 361 - CESTAT, MUMBAIExtract: .......s available and the demands cannot be upheld. There is no case or cause for penalty, the same is to be set aside. 3.1 emsp In view of the findings, the order is set aside and appeal allowed by ordering the grant of eligibility under Sl. No. 8 notification 6/2000 to the said goods and confirming the classification under 2108.99 (Pronounced in Court)
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