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2000 (10) TMI 345 - CEGAT, MUMBAIExtract: .......e yarns, by itself prima facie does not justify the views that no duty is payable. By virtue of the chapter note, the doubling of yarn is deemed to be manufacture. We therefore direct deposit of Rs. 40,000/- within six weeks from today whereupon we waive deposit of the remaining amount of duty and stay its recovery. 4. emsp Compliance on 27-10-2000
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