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1987 (10) TMI 266 - CEGAT, NEW DELHIExtract: ....... to be held to be falling under the category of PVC ldquo Other forms rdquo under 6(1)(c) of the Notfn. We find no force in the plea of the Revenue that the PVC covered under this item has only to be in raw material form as pleaded in the Grounds of Appeal. We, therefore, find no infirmity in the lower authority rsquo s order and reject the appeal.
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