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2005 (3) TMI 655 - CESTAT, CHENNAIExtract: .......pplicable to the present case. It is also seen that the Models and Moulds have been invoiced separately and appropriate duty has been paid. Under these circumstances we are of the view that the Revenue does not have a strong case. Hence we allow the appeal of the appellants. (Operative portion of the order was pronounced in open Court on 9-3-2005).
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