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1980 (11) TMI 155 - CENTRAL BOARD OF EXCISE & CUSTOMS NEW DELHI (APPEAL CASE)Extract: .......heetings, Sheets and films either by a generally acceptable or technical standard or according to the ordinary or dictionary meanings of the term (in absence of a statutory definition of the term “rigid” during the material period). 10. The Board accordingly allows the appeal and sets aside the Collector’s order under appeal.
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