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1998 (9) TMI 190 - CEGAT, NEW DELHIExtract: .......sis of weight of yarn) whereas now in this case yarn is leviable to duty at ad valorem rate, but this change in basis, in our view, cannot and does not disturb the applicability of ratio of Banswara Syntex. 9. emsp In view of the foregoing discussion, impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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