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2006 (11) TMI 418 - CESTAT, MUMBAIExtract: ....... No. 53/93-CE, 46/94-CE and 56/95-CE is also applicable to freezers and freezing equipments. 5. emsp As is settled law, the revenue cannot argue against the clarification given by the Board. As such, in view of the above Circular, we set aside the impugned order and allow the appeal with consequential relief to the appellants. (Pronounced in Court)
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