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2003 (10) TMI 218 - AT - CustomsExtract: ....... but not consumed, for manufacture of final products, has been reversed by the Apex Court. 3. Therefore, following the ratio of the Tribunal s order in the case of Black Diamond Beverages v. CC, Calcutta - 2002 (148) E.L.T. 1016, we set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants under law.
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