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2001 (2) TMI 230 - CEGAT, CHENNAIExtract: .......is exempted or that the intermediate product is dutiable. In the present case, it is clearly admitted that no duty is leviable on the intermediate product emerging i.e. carded/combed cotton. In this view of the matter, the order passed by the Commissioner (Appeals) is sustainable and there is no merit in the Revenue appeal. The appeal is dismissed.
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