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1986 (3) TMI 220 - CEGAT, NEW DELHIExtract: .......ct polyester waste generated in the manufacture, by the appellant, of polyester fibre and tops from duty-paid polyester waste, was correctly held by the lower authorities to be dutiable under item No. 18-IV of the CET in the absence of any Notification exempting such waste. In the result, the impugned order is confirmed and the appeal is dismissed.
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