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1998 (8) TMI 251 - CEGAT, MUMBAIExtract: .......e relevant record is not denied. However, we do not see how it follows from this the goods liable to confiscation. The reasoning of the Collector (Appeals) that the appellant is not a manufacturer of grey fabrics of which no duty is payable and therefore the provision of Rule 173Q will not apply cannot be found fault with. 4. emsp Appeal dismissed.
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