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1997 (1) TMI 349 - CEGAT, MUMBAIExtract: .......re thus in the nature of a relaxation to the principle that when the goods are manufactured duty is to be paid. If the legislature chose to restrict the relaxation, the fact that the manufacturer suffers in consequence some incidence of duty is inescapable it does not justify the view that the provisions have been wrongly applied. Appeal dismissed.
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