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1996 (10) TMI 243 - CEGAT, NEW DELHIExtract: .......o goods rsquo in general and the sense in which the word commodity rsquo has apparently been used here were not highlighted before those benches. Hence, in view of our observations and findings both on fact and the interpretation of 84.59(2), we hold that the department rsquo s view is correct. We therefore, uphold the orders and reject the appeal.
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