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1985 (8) TMI 381 - SC - Central ExciseExtract: .......ntry 18 which relates to rayon and synthetic fibres and yarn i.e. man-made fibres. We agree with the reasoning and conclusion reached by the High Court. 2. The appeals therefore fail and are dismissed with costs. We quantify the costs at ₹ 500/- in each of these appeals. The bank guarantees furnished by the respondents shall stand discharged.
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