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1988 (5) TMI 116 - CEGAT, NEW DELHIExtract: .......cise duty may be liable to be charged on the basis of the denierage of the texturised yarn made out of the imported POY, there is no basis for the contention that additional duty of customs is also liable to be charged on the POY on the basis of its denierage after texturisation. The matter is clear enough. The appeal has no merit and is dismissed.
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