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1998 (4) TMI 261 - CEGAT, NEW DELHIExtract: ....... Entry under the Central Excise Tariff under Item No. 18III was categorical and the Explanation III was not relevant as the fibers i.e. acrylic fibers and viscose fibers were not equal in weight. 10. emsp Taking all the relevant facts and considerations into account, we do find any merit in this appeal and the same is rejected. Ordered accordingly.
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