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2008 (5) TMI 58 - CESTAT, CHENNAIImported sheets of fibre glass (absorptive glass mats) in running length in jumbo rolls - imported goods in roll form were ready for use as battery separators, they were classifiable as battery separators and entitled to assessment at concessional rate as per notification no. 21/2002, as claimed by the appellants – assessee/s appeal is allowed
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