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2011 (1) TMI 386

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..... (other than 6909.30) and 69.11 - assessees have made out a prima facie case that the goods manufactured and cleared by them are covered by S.No. 13 attracting duty @ 20% ad valorem - Decided in the favour of assessee - E/635/2009 - 16/2011 - Dated:- 10-1-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri P.C. Anand, Consultant, for the Appellant. S .....

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..... s no dispute regarding the classification under Heading 69.11. S.No. 12 of the Table covers all goods falling under 6906.90, 69.07, 69.09 (other than 6909.30) and 69.11. In the light of the coverage under S.No. 13, we hold that the assessees have made out a prima facie case that the goods manufactured and cleared by them are covered by S.No. 13 attracting duty @ 20% ad valorem and hence waive pre- .....

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