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1989 (6) TMI 180 - CEGAT, NEW DELHIExtract: .......uch hope for the appellants rsquo case. We feel that this submission which was not at all made before the lower authorities remains unsubstantiated by any technical opinion or any other evidence on trade parlance. It is, therefore, rejected. 20. In the light of the foregoing, we uphold the view taken by the lower authorities and dismiss the appeal.
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