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2015 (3) TMI 378 - AT - Central ExciseImposition of duty on manufacture of shawls - Held that:- In the present case, the shawls have been woven directly from the yarn in running length and dividing lines have been provided between shawls so that, they can be cut, packed and marketed. There is no evidence of any fabric having emerged at the intermediate stage. Therefore, the ratio of the decision in the case of Amristar Swadeshi Woollen Mills (2004 (3) TMI 624 - CESTAT, NEW DELHI) would squarely apply. - Decided in favour of assessee.
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