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1975 (1) TMI 33 - HC - Central ExciseExtract: .......any of the grounds, taken by the petitioner nor, can we hold that there is any statutory rule enjoining on the Department to levy duty on the phenol Formaldehyde Resin, without taking into account its water content, if any. Accordingly, this application must fail. The rule is discharged. The stay order is vacated. There will be no order as to cost.
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