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2002 (2) TMI 1082 - CEGAT, MUMBAIExtract: .......ion should not be held against the assessee. It is also true that for quite sometime that there were classification difficulties as regards iron and steel castings. On perusal of the facts I am satisfied that the variations pointed out were not such as to deny the benefit. 5. emsp The appeal is allowed with consequential relief, if any, as per law.
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