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1983 (12) TMI 278 - CEGAT NEW DELHIExtract: .......ng that they retain much of their original strength even when wet. They are not the same thing as cartridge paper and are never known to have been understood or accepted to be indistinguishable or interchangeable with cartridge paper. We accordingly set aside the order and direct consequential re-assessment and refund of the duty wrongly recovered.
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