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2007 (3) TMI 171 - CESTAT, AHMEDABAD‘Co-extruded films’ – No reliable evidence shown by Dept. that the co-extruded films was being produced at disputed time – No misdeclaration of “co-extruded” films as “Lay flat tubing” to avail exemption – Charges against the noticee for evasion of duty are not established
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