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1987 (12) TMI 117 - CEGAT, NEW DELHIExtract: .......ce the imported yarn is not excisable and no excise duty could, therefore, be demanded on it. On this short ground alone, the notice is liable to be discharged and it is not necessary to consider any of the other contentions put forth by either side. 10. In the result, we discharge the show cause notice dated 18th May, 1982 and dismiss this appeal.
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