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1994 (12) TMI 157 - CEGAT, NEW DELHIExtract: .......a that such chemically treated Fire-resistant plywood does not lose the essential character of marine plywood and could be treated as marine plywood attracting duty 10 ad valorem has also to be rejected. 5. emsp In view of the foregoing, we do not find any infirmity in the order passed by the Collector (Appeals). The appeal is, therefore, rejected.
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