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1990 (3) TMI 202 - CEGAT, MADRASExtract: .......he re-made goods belong to the same class though satisfying the requirements of Rule 173L. We, therefore, hold that appellants are entitled to the benefit of Rule 173L and they are entitled to the refund subject to the other conditions regarding account etc. as set out in the said Rule being satisfied. The appeal is thus allowed in the above terms.
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