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2005 (2) TMI 415 - CESTAT, MUMBAIExtract: .......e ratio of the aforesaid decisions, we are of the view that the impugned Notification has been deliberately worded in such a way that the imported goods do not get the concessional excise rate for the purpose of determining additional customs duty. Accordingly, we set aside the impugned order and restore the Order-in-Original. (Pronounced in Court)
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