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2005 (2) TMI 227 - CESTAT, CHENNAIExtract: .......ble to imported capital goods also, while the rival citations take an apparently conflicting view. In the circumstances, we are of the view that this conflict should be sorted out by a Larger Bench. Accordingly, we direct the Registry to place the papers before the President of the Tribunal for constitution of a Larger Bench to settle the conflict.
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