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1996 (9) TMI 282 - CEGAT, NEW DELHIExtract: .......e known to the market as distinct entities and were purchased by different buyers. Therefore, the Collector was clearly wrong in holding that the impugned goods were not goods with a new name, character or use. 9. emsp In the result, the appeal succeeds. The orders of the Collector are set aside and the order of the Assistant Collector is restored.
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