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2000 (12) TMI 640 - CEGAT, KOLKATAExtract: .......ase inasmuch as the appellant is not covered by any of the situation enumerated under the said rule. 3. emsp Accordingly, following the ratio of the Larger Bench rsquo s decision we set aside the impugned demand of duty against the appellants on the point of limitation without expressing any opinion on the classification of the product in question.
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