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1997 (12) TMI 229 - AT - Central ExciseExtract: .......der the Tariff Heading 2706.00 as held above, the question of benefit of the Notifications in question, does not arise because the rate of duty is nil, as contended by the learned Consultant for the appellants. We agree with the submissions of the learned Consultant. Hence, we allow these appeals with consequential reliefs to the appellants herein.
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