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2005 (2) TMI 346 - AT - CustomsExtract: .......as held by the Tribunal in the case of Sant Indl. Controls (P) Ltd. v. CCE, New Delhi (supra). The rulings cited are not distinguishable. Respectfully following the same, the impugned orders are set aside and the appeal allowed with consequential relief, if any. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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