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2005 (1) TMI 212 - CESTAT, CHENNAIExtract: .......t the imported consignments were actually melted shows that the appellants claim from the beginning were bona fide. This Tribunal s decision in the A.P. Steel Re-Rolling Mills Ltd. (supra) is in favour of the importers and is relevant to the cases. In view of these, we find no merit in the Revenue s appeals. Accordingly, these appeals are rejected.
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