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1976 (11) TMI 71 - CGOVT - Central ExciseExtract: ....... is not acceptable since it does import the property of moisture-resistance to the board. The earlier decision of the Govt. of India, referred to by the petitioners refer to a different product. The Govt. of India, therefore, find that the order-in-appeal is correct in law and is based on the facts of the case. The revision application is rejected.
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