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2000 (3) TMI 631 - CEGAT, NEW DELHIExtract: .......I pipe become an earth pipe which is a different commercial commodity having distinct name, character and use. In view of the Tribunal rsquo s decision supra, we hold that the appellants are not entitled to refund, and that they have correctly paid the duty on the clearance of galvanised earth pipes, uphold the impugned order and reject the appeal.
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