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1981 (6) TMI 113 - KERALA HIGH COURTExtract: .......at in order to find a commodity to be cotton fabrics the assessee has to prove that the commodity is cotton fabrics within the definition of item 19 of the First Schedule to the Central Excises and Salt Act. In this view no interference is called for on this count also. In the result the tax revision case is dismissed. No costs. Petition dismissed.
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