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1983 (9) TMI 293 - AT - Central ExciseExtract: .......t the proportionate refund be allowed to be adjusted accordingly, is entertainable. The finding of the lower authorities as to constituent yarns also being liable to excise duty as contemplated by Tariff Entries 18A and 18 respectively, is not even being disputed. We find the appeal accordingly liable to rejection. The same is rejected accordingly.
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