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2007 (8) TMI 514 - CESTAT, NEW DELHIExtract: ....... used under 3003.20 appears to create a disharmony which leads to a paradoxical situation as in the present case. However, examining the rest of the sub-heading under 3003 such situations could be avoided. 8. emsp In view of the above reasoning the impugned order is set aside. The appeal is allowed. (Order dictated and pronounced in the open Court)
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