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2001 (3) TMI 486 - AT - CustomsExtract: .......ound by the provisions of the Act rdquo . 4. emsp This judgment has been followed by the Supreme Court in the later judgment in the case of Porcelain Electrical Mfg. Co. v. Collector of Central Excise 1998 (98) E.L.T. 583 (S.C.) . 5. emsp Following the law so laid down, the order of the Commissioner (Appeals) is upheld and this appeal is dismissed.
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