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2011 (4) TMI 225 - CESTAT, MUMBAIClassification - concessional tariff rate of duty - The benefit of doubt is extended to the importer that the goods are stainless steel scrap 303 classifiable under tariff heading 7204 of the CTA, 1975, and the proceedings pursuant to the show cause notice dt. 24.5.2002 are dropped - Held that: it is futile to examine the merits inasmuch as the impugned order stands implemented - Commissioner s order was implemented even prior to the filing of the appeal. The appeal is dismissed as infructuous
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