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Issues: Whether imported Zircon Sand was entitled to the benefit of Notification No. 04/2006-CE dated 01.3.2006 and whether countervailing duty was payable on the goods.
Analysis: The issue was found to be identical to the one already decided by the Tribunal in an earlier order. As the material facts and question involved were the same, the Tribunal followed its earlier view and applied it to the present appeal.
Conclusion: The impugned order was set aside and the appeal was allowed in favour of the appellant.
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