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2008 (1) TMI 698 - CESTAT, MUMBAIExtract: .......the above decision, we hold that the assessment of the goods in question under Chapter 69 which covers ceramic articles is correct and the duty was paid correctly under this heading and therefore, there was no payment of excess duty so as to entitle the appellants to claim any refund. Accordingly, we uphold the impugned order and reject the appeal.
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