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1989 (1) TMI 254 - CEGAT, NEW DELHIExtract: ....... clearly held by the Hon rsquo ble Supreme Court in the case of Krishna Carbon Papers Ltd. (supra). 6. Accordingly, we agree with both the lower authorities that shuttering plywood is different from structural plywood and they are not the same thing in commercial and trade parlance. Hence the appeal is dismissed and the cross-objections are upheld.
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