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2006 (3) TMI 484 - CESTAT, MUMBAIExtract: .......staple fibre, during this course of which waste arises. Therefore, it is synthetic tow falling under Chapter Heading 55.01 consumed in the manufacture of staple fibre falling under the same Chapter Heading. Therefore, the goods in question are squarely covered by Notification No. 42/90. We, therefore, uphold the impugned order and reject the appeal
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