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2004 (4) TMI 161 - CESTAT, NEW DELHIExtract: ....... the impugned Order. The learned SDR rightly emphasized that as the samples were sent by the Appellants themselves without the knowledge of the Department the opinion tendered by IIT and NITRA cannot be relied upon. We, therefore, reject the appeal filed by the Appellants as they have not substantiated their claim that it is knitted netting fabric.
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