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1997 (1) TMI 176 - CEGAT, CALCUTTAExtract: .......and oils are synonymous to each other in the fats and oils rsquo technology, I hold that too narrow an interpretation to the Notification No. 45/89 is not called for. In the circumstances, the appeal is allowed as already announced in the open Court on 3-1-1997 and the impugned Order is set aside with consequential relief to the appellants, if any.
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