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2008 (9) TMI 652 - AT - Central ExciseExtract: .......ral use, therefore, they are rightly classifiable under Heading 73.20 of the Tariff. Impugned order in this regard is upheld. 6. emsp In view of the decision of the Supreme Court in the case of Maruti Udyog (supra) the appellants are entitled for cum-duty benefit. Appeal is disposed of as indicated above. (Dictated and pronounced in the Open Court)
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