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    <title>2002 (10) TMI 547 - CEGAT, NEW DELHI</title>
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    <description>The appeal was disposed of in favor of the appellants, setting aside the confiscation of goods and penalties. The judgment emphasized the significance of accurate declaration for DEPB benefits, the differentiation between various types of foils, and the requirement to align the actual composition of goods with the declared categories for benefit eligibility.</description>
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      <description>The appeal was disposed of in favor of the appellants, setting aside the confiscation of goods and penalties. The judgment emphasized the significance of accurate declaration for DEPB benefits, the differentiation between various types of foils, and the requirement to align the actual composition of goods with the declared categories for benefit eligibility.</description>
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