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1989 (3) TMI 236 - CEGAT, NEW DELHIExtract: .......ties even if they are using that product for their captive consumption. Appellants themselves cannot be absolved of their responsibility. 6. As mentioned earlier, the appellants succeed on the basis of our findings on the question of classification or of exemption from duty. Appeal is, therefore, allowed with consequential relief to the appellants.
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