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2006 (2) TMI 465 - CESTAT, CHENNAIExtract: .......lassified by the assessee under the above entry (SH 8708.00) and the benefit of exemption under the above Notification was legitimately availed. Hence the demand of duty cannot be sustained. In the result, the impugned order is set aside and the appeal is allowed, with consequential reliefs to the appellants. (Dictated and pronounced in open Court)
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