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2004 (3) TMI 120 - CESTAT, MUMBAIExtract: .......ase is not a case where there are two rates of duty provided so that the Explanation under Section 3 would be applicable. On the other hand, the rate of duty has to be calculated after granting the appellant the benefit of the exemption under Notification No. 83/90. 6. In the light of the above, we set aside the order impugned and allow the appeal.
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