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2001 (12) TMI 359 - CEGAT, NEW DELHIExtract: .......s used for indicating the connection during the course of trade. Accordingly, the mischief of para 4 of the Notification No. 16/97 is not attracted. This was the view held by the Tribunal in both the decisions, relied upon by the ld. Advocate for the respondents. Following the ratio of these two decisions, we reject the appeal filed by the Revenue.
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