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1998 (3) TMI 368 - CEGAT, NEW DELHIExtract: ....... way akin to pearl barley, purity barley and Robinson rsquo s Patent Barley. 12. emsp Taking all the relevant facts and considerations into account, we do not find any material to interfere with the view taken by the Collector of Central Excise (Appeals), Calcutta, in these matters. There is no merit in both these appeals and the same are rejected.
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