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2001 (12) TMI 233 - CEGAT, NEW DELHIExtract: .......ding. Thus, both the issues i.e. single ply stage yarn clearance as well as doubling/multi-folding yarn stage were before the Apex Court. Following the ratio of the decision of the Apex Court, we hold that duty shall be payable on the hard waste generated in the process of doubling/multi-folding yarn. In the result these three appeals are rejected.
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