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1997 (6) TMI 196 - CEGAT, MUMBAIExtract: ....... department of the nature of the product. It is, therefore, not necessary to go into the finer aspects of classification. I am of the view that the inputs on which appellant had taken credit were covered by the description given in the declaration credit, therefore could not be denied on this score. 3. emsp Appeal allowed. Impugned order set aside.
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