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2004 (3) TMI 698 - CESTAT, MUMBAIExtract: .......nt Yarn. The overwhelming evidence on record establishes that goods exported were fabrics made out of 100 Polyester Filament yarn, therefore the finding of the Commissioner that the export goods were liable to confiscation and appellants liable to penalty, is clearly unsustainable. Accordingly we set aside the impugned orders and allow the appeals.
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