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1987 (10) TMI 254 - CEGAT, NEW DELHIExtract: .......es of materials described in sub-item (1) the following, namely - Boards sheeting, sheets and films, whether lacquered or metallised or laminated or not lay flat tubings not containing any textile material. 3. In view of this, we modify the impugned order and dismiss the respondents claim for refund of differential duty. The appeal is thus allowed.
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