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1998 (5) TMI 254 - AT - Central ExciseExtract: .......) and classified under sub-heading 76.02 is lsquo Nil rsquo . 6. emsp Having regard to the said entry and the ratio of the case law referred to above, we accept the submissions made from the side of the appellants and allow this Appeal. 7. emsp Impugned order is in the result set aside and consequential benefits allowed to the appellants under law.
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