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1997 (6) TMI 244 - CEGAT, NEW DELHIExtract: .......case, admittedly, ldquo bobbins rdquo is made of plastic and aluminium and not it is exclusively made of plastic. In the facts and circumstances of the case and following the ratio of the decision of the Apex Court, referred to above, we accept the contention of the Department and in the result, we set aside the impugned order and allow the appeal.
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