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1999 (10) TMI 143 - CEGAT, NEW DELHIExtract: .......ts also stated that these cores were used in the manufacture of transformers as such. 11. emsp The Revenue has not got examined the goods taken into possession at the time of visit by any expert to get his opinion regarding the description of the goods. 12. emsp In view of above discussions, we find no merit in the appeal and the same is dismissed.
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