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1999 (12) TMI 515 - CEGAT, NEW DELHIExtract: .......cessing are synthetic filament yarn, we are of the view that they belong to the same class of goods and hence, provisions of Rule 173L of the Central Excise Rules are attracted. So we hold that they are entitled to refund, set aside the impugned order and allow the appeal with consequent relief, if any due to the appellants, in accordance with law.
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