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1989 (6) TMI 122 - CEGAT, NEW DELHIExtract: .......pinning process in which the thread waste is processed for opening of fibres to facilitate the spinning process as the tangled mass of threads are likely to damage the carding machine. Therefore, the goods i.e. waste after garnetting are not excisable. 10. Accordingly the appeals are dismissed. The cross-objections are also disposed of accordingly.
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