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2004 (1) TMI 127 - CESTAT, MUMBAIExtract: .......L as well the notification should clearly say so. 5. In view of what has been observed above, we are of the opinion that what is imported are only parts of CFL and is not CFL as such. The said notification is attracted only when CFL with choke or without choke is imported. The appeal is allowed and the order of the Commissioner (Appeals) set aside.
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