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2003 (10) TMI 574 - CESTAT, MUMBAIExtract: .......e for the reason that the exclusion is not restricted only to bags or sacks made out of textile fabric and any woven material is also a fabric. Since the bags in question are made from a material woven out of plastics, strips and tapes, they are clearly covered by the exclusion clause. We, therefore, uphold the impugned order and reject the appeal.
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