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2003 (7) TMI 551 - CESTAT, MUMBAIExtract: .......e appellant uses has no role whatsoever in the process of dyeing. It only facilitated transfer of the dyed yarn in the form of the cheeses in which it was dyed necessary for weaving. There has therefore been no contravention of this condition and exemption could not have been denied. 5. emsp The appeals are allowed and the impugned order set aside.
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