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1984 (11) TMI 204 - CEGAT, NEW DELHIExtract: .......iew and in the absence of further material or evidence, we are of the view that there are no grounds to modify the order of the Appellate Collector. As rightly pointed out in the Appellate order the process is something akin to printing. The classification given by the Appellate Collector is, therefore, justified. The appeal is therefore, rejected.
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