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1993 (3) TMI 239 - CEGAT, NEW DELHIExtract: .......ternational (supra). Hence, we do not consider it relevant for arriving at the decision in this case. 61. emsp In the light of the above discussions, we set aside the Order-in-Appeal No. 163-165/Cal. II/RA/89, dated 27th July, 1989 passed by the Collector of Central Excise (Appeals), Calcutta and allow the appeals with consequential relief, if any.
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