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2003 (7) TMI 596 - CESTAT, NEW DELHIExtract: ....... the class of buyer. Our decision in the Taparia Tools case is no authority to hold that sales from depots should be held as sales to a different class of buyers than sales at factory gate. The appeal is also contrary to the clarification contained in Circular No. 3/90-CX. 1, dated 25-1-90. The appeal is not maintainable. It fails and is dismissed.
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