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2001 (3) TMI 506 - AT - Central ExciseExtract: .......chapter notes which governed their classification would have to be taken into account. Paragraph 12 of the judgment of the Supreme Court in GSFC v. CCE - 1997 (91) E.L.T. 3 is relevant in this regard. There was therefore no basis for denying the benefit of the notification. 4. emsp The appeal is accordingly allowed and the impugned order set aside.
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