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1982 (2) TMI 313 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: .......msp;It is also not in dispute in this case that a type of “varnish” comes into being before it is used for coating cotton fabric. (The question of its duty-ability or otherwise is also not under consideration in this case). 13. In the circumstances the Board allows the appeal and sets aside the Collector’s order under Appeal.
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