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2001 (7) TMI 185 - CEGAT, KOLKATAExtract: .......Both the sides have agreed that if the Dipped/Rubberised Nylon Tyre Cord Fabrics are classifiable under 59.06, no additional excise duty would be leviable. As such the confirmation of demand of duty against the appellants by the impugned order is set aside on this ground alone. The appeal is thus allowed with consequential relief to the appellants.
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