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1997 (7) TMI 594 - CEGAT, NEW DELHIExtract: .......ant Collector has admitted that articles have been re-conditioned or re-made. In the facts and circumstances and in the absence of such condition in the notification, we do not find any infirmity in the conclusion arrived at by the Collector (Appeals) on this issue. In the view, we have taken, the appeal filed by the Department is hereby dismissed.
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