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2000 (3) TMI 73 - CEGAT COURT NO. III, NEW DELHIExtract: .......at issue has nothing to do with the facts of this case, we hold that those decisions are not of any assistance to us in deciding this appeal. 6. In view of what has been stated above, the appeal preferred by the Revenue is dismissed holding that coconut oil extracted from copra is outside the purview of Vegetable Oil Cess Act, 1983, Act 30 of 1983.
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