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2006 (10) TMI 266 - CESTAT, MUMBAIExtract: .......y as well as the lower appellate authority, the contention of the manufacturers (the respondents herein) has been that Grafoil is an article of graphite. However, the benefit of cum-duty price is to be extended to the respondents. 4. emsp In the result, we set aside the impugned orders and allow the appeals in the above terms. (Pronounced in Court)
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