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1998 (9) TMI 161 - CEGAT, NEW DELHIExtract: .......ase this is a question of fact to be determined on the basis of the fact whether embroidered cotton fabric at grey stage has discharged duty liability or not. In any case, as we have already found that no duty liability devolves on the appellants, appeals are allowed after we set aside the impugned order with consequential relief to the appellants.
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