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1976 (7) TMI 62 - HIGH COURT OF KERALA AT ERNAKULAM
Extract:
.......Inasmuch as the said process was admittedly being carried out with the aid of power, liability for payment of duty under Item 22D gets attracted. The contention to the contrary put forward by the petitioner cannot therefore be accepted. 6. The original petition therefore fails and is dismissed but in the circumstances without any order as to costs.