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2002 (9) TMI 184 - AT - Central ExciseExtract: .......sioner (Appeals) cannot be legally sustainable and is set aside. The products/items in question are held to be classifiable under Heading 21.08 (sub-heading 2108.99) and eligible for exemption from duty under Sl. No. 5 of Notification 5/99. The appeals of the appellants stand allowed accordingly with consequential relief, permissible under the law.
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