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1990 (3) TMI 218 - CEGAT, NEW DELHIExtract: .......n the jute pack sheets as well as the jute manufactures for export in such Packsheets. The Collector (Appeals) has also relied upon the same judgment of the Tribunal. 7. In view of the above following the ratio of the judgment of the Kanoria Jute Mills rsquo supra, we reject the contention raised by the learned JDR and consequently the appeal also.
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