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2000 (9) TMI 536 - CEGAT, KOLKATAExtract: .......acture. It is also seen that hank yarn is obtained as a result of continuous process of manufacture in which the winding of bobbin is only an intermediary process. As such we do not find any reasons to take a different view than the one taken by the Tribunal In the earlier decisions. Accordingly we set aside the impugned order and allow the appeal.
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