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2000 (11) TMI 141 - SC - Central ExciseExtract: .......s and as such falls under 90.21 and thus exemption cannot be denied and it is in this perspective we do feel it expedient that the order of the Tribunal cannot be sustained 7.The appeal, therefore, succeeds, order of the Tribunal is therefore set aside and the order of the Collector of Customs (Appeals), Bombay stand restored. No order as to costs.
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