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1995 (4) TMI 64 - SCH - Central ExciseExtract: ....... No. 159 of 1978, dated August 26, 1978. Obviously, the Tribunal s finding implies that the proportion of hessian in the total product is far below fifty per cent and that in commercial world the product is still known as bituminised water-proof paper. On this basis, we decline to interfere. 2. In view of the above finding, the appeal is dismissed.
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