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1988 (2) TMI 224 - CEGAT, NEW DELHIExtract: .......emand in the instant case cannot be upheld. Appeals partly allowed. In view of the majority opinion, the yarn in question in the present appeals is classifiable under Item 18(ii) CET as it stood at the relevant time. However, the demand for duty cannot be upheld and is not enforceable. The appeals are, in the result, disposed of in the above terms.
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