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2005 (5) TMI 437 - CESTAT, KOLKATAExtract: .......ggled nature of goods. Similar view was expressed in the case of Commr. of Customs (Preventive), Kolkata v. Monoranjan Banik reported in 2004 (165) E.L.T. 237 ( Tri.- Kolkata). The appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential benefit to appellant. (Pronounced in the open Court.)
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