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2003 (9) TMI 621 - CESTAT, MUMBAIExtract: .......cture of narrow woven fabrics. What it manufactured out of the yarn was an intermediate product and not final product, which may have been used for various purposes. However, since there is considerable scope for doubt in the matter, I do not find justification for imposing penalty. I therefore set aside the penalty. 5. emsp Appeal allowed in part.
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