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1983 (4) TMI 261 - CEGAT NEW DELHIExtract: .......are the manufacturers, namely, M/s Excel Process Pvt. Ltd. and as such M/s Mahindra and Mahindra Ltd., the purchasers of the said goods have no locus standi to file a revision application/appeal. The question of going into the merits of the disputed classification does not, therefore, arise in these proceedings. The appeal is dismissed accordingly.
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