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1999 (8) TMI 498 - CEGAT, NEW DELHIExtract: .......e claim of the Department that the items were only provisionally assessed is not legally sustainable, the classification claimed by the appellants in their C.Ls and RT 12 returns hold good. These items being eligible to Nil duty in the Tariff itself, no duty demand remains. 8. emsp The Appeal is accordingly allowed and the impugned order set aside.
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