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1992 (7) TMI 198 - AT - CustomsExtract: .......on suggest duty should be charged either on fibre or yarn to the extent materials have been used in the fabric. Since in the subject fabrics only yarn has been used, duty should be charged on that only. 2. The ratio of the decision is applicable to the facts of the present case, and applying it, we set aside the impugned order and allow the appeal.
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