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1987 (3) TMI 382 - CEGAT, NEW DELHIExtract: .......be accepted because the end use is not relevant as the tariff itself does not prescribe the same. I am of the view that the nature of the product has not changed due to the process of etching and hence the demand for duty cannot be justified. I agree with my learned brother that the present levy cannot be sustained and the appeal should be allowed.
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