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2010 (11) TMI 907 - CESTAT MUMBAIExtract: .......ion 34/97 and they have also paid the additional duty as per the calculation provided under para 2(vi) thereof. Hence in our considered view, they are entitled to the exemption from SAD under the notification 23/2002. Accordingly, after waiving the requirement of pre-deposit, we set aside the impugned order and allow the appeal. (Dictated in Court)
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