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1997 (4) TMI 243 - CEGAT, NEW DELHIExtract: .......n fabrics would be an input in making sacks and if processes such as cutting and stitching for convertion into sacks are undertaken without the aid of power then the benefit of Notification No. 65/87 would not be denied. 5. emsp We, therefore, allow this appeal, set aside the Collector rsquo s order and restore the order of the Assistant Collector.
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