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1992 (1) TMI 224 - CEGAT, NEW DELHIExtract: ....... for collection of the duty under the Textile Committee Act for the goods manufactured in India, is not at all relevant in the case of imported goods. Thus, the contention of Dr. Gowri Shankar fails in the case of imported goods. 17. I agree with learned brother Shri S.L. Peeran that the department rsquo s appeal succeeds and is therefore, allowed.
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