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2005 (7) TMI 516 - CESTAT, NEW DELHIExtract: .......were used for converting it into pulp for manufacture of paper. Therefore, the goods were correctly classifiable under heading 4707.90 and were eligible for exemption under Notification No. 21/2002 dated 1-3-2002. Therefore, we uphold the order of the Commissioner (Appeals) and reject the appeals of the Revenue. (Dictated in open court on 6-7-2005)
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