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2000 (2) TMI 351 - CEGAT, CHENNAIExtract: .......ibunal held that such purification does not bring into existence any new commodity. In view of the well laid down ratio of the judgments in both the cases, they are required to be applied in the present case. Therefore, respectfully following the same, we set aside the impugned order and allow the appeal with consequential relief if any as per law.
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