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1983 (6) TMI 181 - CEGAT NEW DELHIExtract: .......the appellants, using cotton yarn manufactured by them captively, in a position of advantage vis-a-vis mills which procure duty paid cotton yarn from outside. This creates an anomalous situation which obviously would be discriminatory. 11. In the light of our observations contained above, we see no substance in the appeal and dismiss the same.
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