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2006 (11) TMI 458 - AT - Central ExciseExtract: .......estion has been fulfilled and that patterns and moulds cleared by the appellants were fully utilized within the factory. They cleared as lsquo second hand rsquo items not requiring discharge of duty. Thus, the appeal is allowed with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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