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1991 (8) TMI 223 - CEGAT, BOMBAYExtract: .......lso getting into the product stream of the final product. In view of this technical position, we are unable to persuade ourselves that the release paper is merely an apparatus or appliance as held by the lower authorities. We, therefore, agree with the decision of the North Regional Bench. Appeal is allowed with consequential relief, if called for.
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