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1999 (3) TMI 336 - CEGAT, MADRASExtract: .......oncerned, there is no allegation that the final product was not correctly declared and the same final product has also been obtained from the Ship breaking M.S. Scrap. Therefore I do not find any compelling reasons in the revenue rsquo s appeal which forces me to interfere with the Order-in-Appeal impugned. The revenue appeal is therefore rejected.
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