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2007 (1) TMI 471 - CESTAT, AHMEDABADExtract: .......respondents used the imported goods in the manufacture of electrical laminations which are not classifiable under heading 85 of the Customs Tariff in view of above decision of Tribunal. Therefore, the respondents are not entitled to the benefit of the notification. The impugned order is set aside and the appeal is allowed. (Pronounced in the court)
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