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2001 (12) TMI 728 - CEGAT, MUMBAIExtract: ....... the strict criteria for classification of yarn contained in the tariff. It would be more appropriate to consider the rather looser and broader term so as to include all man made fibres. 6. emsp In these circumstances, therefore, I allow the appeal and set aside the Collector (Appeals) rsquo s order, restoring the Assistant Collector rsquo s order.
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