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1993 (8) TMI 176 - CEGAT, NEW DELHIExtract: ....... Articles other than Polyester Fibre rsquo . It is well settled that the terms used in the Tariff have to be given their normal trade parlance meaning. Obviously Staple fibre (made of Polyester) is a form of Polyester fibre. There is no warrant to give any restricted meaning to the term Polyester fibre. The appeal is without merits and is rejected.
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