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2004 (6) TMI 76 - CESTAT, NEW DELHIExtract: .......h a finding that the machinery under import were more than ten years old. We therefore, hold that the impugned order is not sustainable. Accordingly, it is set aside and the appeal is allowed. The goods shall be re-assessed at their declared value and excess duty, redemption fine and penalty, if any, paid by the appellants, shall be returned to it.
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