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2005 (9) TMI 150 - CESTAT, CHENNAIExtract: ....... sub-clause under Clause (1) of Rule 57Q(1). It was through this substitution that goods falling under Heading 84.74 were added to the category of Modvatable capital goods. Such an amendment cannot be given retrospective operation. 5. In the result, the impugned order gets set aside and the appeal is allowed. (Dictated and pronounced in open Court)
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