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1994 (4) TMI 129 - CEGAT, NEW DELHIExtract: .......laimed and the claim that because of that also it is not same as ordinary glass bottles. The appellants having fully discharged the burden case upon them as above the department has to effectively rebut their claim. The department has failed to do this. We, therefore, find no substance in the department rsquo s appeal which is accordingly rejected.
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