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2005 (10) TMI 380 - CESTAT, MUMBAIExtract: .......ir appeal. 5. emsp Since we have held the parts of connectors have not been established to be marketable, we uphold the findings of the Commissioner (Appeals). Appeal No. E/2750/01 filed by the Revenue is rejected. 6. emsp In the result, Appeal No. E/2047/00 filed by the assessee is allowed and Appeal No. E/2750/01 filed by the Revenue is rejected.
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