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2000 (6) TMI 474 - CEGAT, KOLKATAExtract: .......in the case of Displayor of Customs, Bombay v. Sony Enterprises - 1998 (98) E.L.T. 579 (S.C.) has held that the wood roughly squared and half squared and not further manufactured as classifiable under 44.03. As such following the ratio of the decisions we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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