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1987 (11) TMI 189 - CEGAT, NEW DELHIExtract: .......em No. 22A since it would no longer be a mere jute manufacture. We are unable to accept the contention that the earlier judgments were wrong for the reason that the amendments had not been taken into consideration. 9. Following the earlier decisions, we hold that the order of the Appellate Collector was correct. The appeal is accordingly dismissed.
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