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1995 (1) TMI 157 - AT - Central ExciseExtract: .......ined that for application of rate of duty it is the value of the cotton fabrics (not fents and rags) that should be considered. For actual determination of duty it is the value of fents and rags that should be taken into account. This order correctly states the position of both the issues and is confirmed. The appeal against that order is rejected.
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