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2001 (8) TMI 1410 - CESTAT BANGALOREExtract: .......aw". 5. In the facts and circumstances of the case, since the issue has already been covered by the aforesaid decisions, we do not find any justification in imposing Cess on imported rubber. We accept the contention of the party and accordingly these appeals are allowed with consequential relief if any. (Pronounced and dictated in open court.)
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