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1987 (1) TMI 284 - CEGAT, NEW DELHIExtract: .......eing released. It, therefore, appears to us that in the circumstances of those cases, especially in the absence of any definition of the rsquo term ldquo woollen waste rdquo , the offer for mutilation may be acted upon by the Revenue, if deemed fit, before the goods are released. 27. A copy of this Order shall be placed in each of the appeal files.
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