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2005 (2) TMI 268 - CESTAT, CHENNAIExtract: .......rrectly determined that the provisions of Section 15(1)(a) is not applicable in this case. Since the case is not covered under Section 15(1)(b) either, the rate of duty has to be necessarily determined under the residual provision of Section 15(1)(c). Accordingly, we hold that the impugned order is legal and correct. The Revenue appeal is rejected.
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