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1985 (8) TMI 71 - SC - Central ExciseExtract: .......al Entry 18 which relates to rayon and synthetic fibres and yarn i.e. man-made fibres. We agree with the reasoning and conclusion reached by the High Court. 2. The appeals therefore fail and are dismissed with costs. We quantify the costs of Rs. 500/- in each of these appeals. The bank guarantees furnished by the respondents shall stand discharged.
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