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2000 (10) TMI 491 - CEGAT, CHENNAIExtract: ....... put to. A gents suiting material is not traded as a lsquo lining material rsquo . 11. emsp Therefore, the order passed by the Dy. Collector is sustainable and the order passed by Commissioner (Appeals) is required to be set aside. The Revenue succeeds in this case. The impugned order is set aside and Order-in-Original is confirmed. Appeal allowed.
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