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2002 (5) TMI 102 - AT - CustomsExtract: ......., 1963 being levied as excise duty is leviable as countervailing duty on imported textile machinery including fabrics. The same view has been followed by the Hon ble Gujarat High Court in the case of Vareli Textile Industries Ltd. v. Union of India (supra). Respectfully following the judgments we confirm the impugned orders and dismiss the appeals.
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