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2005 (10) TMI 464 - CESTAT, BANGALOREExtract: .......ing to Potentiometers. However, in view of the decisions cited by the learned Advocate, we feel that the EHT cable imported in running length for use in Potentiometers after being cut would be entitled for the benefit of exemption. Hence, there is no merit in the Revenue rsquo s appeal and we reject the same. (Pronounced and dictated in open Court)
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