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1991 (3) TMI 367 - GUJARAT HIGH COURTExtract: .......falls within the definition of cotton fabric as contained in item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. 21.. In the result, we answer question numbers 1, 2, 3 and 4 in the negative, i.e., against the department and in favour of the applicant. There shall be no order as to costs. References answered in the negative.
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