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1998 (9) TMI 191 - CEGAT, NEW DELHIExtract: .......ut having charged the duty at that stage, because it is yarn falling under the same tariff heading, duty would not be chargeable again on the same commodity under the same heading. Consequently demand of duty at single yarn stage is not tenable. Hence we set aside the impugned order and allow the appeals with consequential relief to the appellants.
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