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2002 (4) TMI 54 - SC - Central ExciseExtract: .......has made bed sheets, pillow covers etc. also dutiable under the very same tariff item. therefore, the respondent is liable to pay duty on bed sheets, pillow covers, napkins etc. manufactured by it. 6. For the reasons stated above, this appeal is allowed, the impugned judgment/order of the Tribunal is set aside and that of the Commissioner restored.
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