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1984 (4) TMI 288 - CEGAT NEW DELHIExtract: .......e subject Item 15A(1) into a first part and a second part. We see no logic or need for such a division, but for reasons we have detailed in our discussions above, that order is not very important now. 45. We accordingly reject the appeal and direct that M/s. I.P.C.L. should pay the duty on the polyacrylonitrile powder under 15A(1) as demanded.
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