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2003 (9) TMI 245 - AT - Central ExciseExtract: .......ds as under FINAL ORDER 25. By majority it is held that clearances of telephone instruments of DOT/MTNL should be assessed under Section 4A and not under Section 4 of the Central Excise Act, 1944 and appeals are allowed accordingly. 7. In view of what has been stated above, the appeal is allowed with consequential relief, if any, to the appellants.
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