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2002 (9) TMI 181 - CEGAT, BANGALOREExtract: .......ot the final product, because SIA approval is for intermediate product, when there is no evidence that the Ferric Oxide so removed is not of the grade which is declared and accepted also as the final product of the appellant. 3. We find therefore, no merits to support the order of the lower authorities. The orders are set aside and appeals allowed.
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