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1983 (10) TMI 239 - CEGAT NEW DELHIExtract: ....... under which duty has already been paid on any of the constituent yarns, set-off of such duty should be allowed, in order to avoid double taxation under the same tariff entry. 23. In the result we modify the order of the Appellate Collector as indicated in para 22 above, and direct that consequential relief as due be granted to the appellants.
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