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2004 (3) TMI 84 - HC - Central ExciseExtract: .......on the question of the true interpretation of Entry 2106.90 on the basis of which, I have held the order of the Tribunal to be a correct order, though for different reasons. The writ petition has no merits. It is dismissed. No costs. 14. The interest of Mr. P.S. Raman and Mr. Veeraraghanan in making a thorough research in the matter is appreciated.
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