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1985 (4) TMI 285 - CEGAT NEW DELHIExtract: .......nd was later converted into some other form of cotton yarn. This is clearly evident from clause (iii) of the Proviso to Notification No. 131/77-C.E., dated 18-6-1977. 6. In the light of our above discussions, we are unable to find any fault with the impugned order of the Collector (Appeals). Accordingly, we uphold that order and reject this appeal.
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