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2002 (7) TMI 721 - CEGAT, KOLKATAExtract: .......hat both the returned product as well as the re-manufactured product was nothing but paper which can be said to be belonging to the same class, though may be of different quality. As such, I find no justification for upholding the impugned Order. The same are accordingly set aside and the appeal allowed with consequential reliefs to the appellants.
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