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1988 (5) TMI 135 - CEGAT, NEW DELHIExtract: .......of procurement to the packing premises or during handling or in storage. 9. It is not the case of the appellants that the goods were lost or destroyed as set out under Rule 196. Since I have held that the goods had not been used for the purpose of manufacture of fertilizer, duty is to be paid on them under Rule 196. I, therefore, reject the appeal.
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