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1994 (11) TMI 195 - CEGAT, NEW DELHIExtract: .......lter paper is a variety of base filter paper or was a distinct commodity known to the trade as such has not been established beyond doubt. Therefore, while in the circumstances of this case, the appeal is being accepted for the period to which it relates, it will still remain open to the department to take prospective action in accordance with law.
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