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2001 (1) TMI 332 - CEGAT, MUMBAIExtract: .......imple and plain reading of the chapter notes 2 to chapter 5 and chapter 23 and considering the classification of the goods in form in which they have been admittedly to have been imported. 11. emsp In view of our finding hereinabove we would set aside the order of the Commissioner (Appeals) impugned before us and allow the appeal of the department.
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