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2005 (1) TMI 297 - CESTAT, CHENNAIExtract: .......ine the applicability of this Notification to the appellants case. 11. For the reasons recorded, we hold that the appellants were not liable to pay duty on the subject clearances of goods to DTA. Hence no other issue survives. 12. In the result, the impugned order is set aside and this appeal is allowed. (Order pronounced in open Court on 6-1-2005)
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