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1995 (5) TMI 105 - CEGAT, NEW DELHIExtract: .......Collector has satisfied himself that the tea sacks were durable in nature and it is the department that has not been able to substantiate its contention that the sacks were not durable in nature. Therefore, the appeal remains unsubstantiated. Accordingly, we see no reason to interfere with the impugned order, confirm the same and reject the appeal.
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