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2000 (8) TMI 429 - CEGAT, NEW DELHIExtract: .......le to duty as MS Flats. The fact that these IC moulds are used by the appellants and they were not capable of being used as moulds at the time of clearance, hence cannot be treated as moulds at the time of clearance. 5. emsp In view of the above discussion, I find no infirmity in the impugned order. The appeal, filed by the appellants, is rejected.
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