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2003 (8) TMI 414 - CESTAT, MUMBAIExtract: .......ehyde resins. 4. emsp In these circumstances, the finding that the goods are not phenolic formaldehyde resins requires to be accepted. Accordingly, while allowing the application for rectification of mistake, we hold that there is no ground to interfere with the orders of the authorities below and accordingly uphold the same and reject the appeals.
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