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2003 (12) TMI 118 - AT - Central ExciseExtract: ....... has also considered the more or less similar test Reports given by the Chemical Examiner in the case of Swadeshi Polytex and found that no conclusion can be drawn as to the identity of the goods, namely standard fibre vs. waste. Accordingly the appeal succeeds. We set aside the impugned Order and allow the appeal with consequential relief, if any.
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