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1997 (8) TMI 479

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..... KHADIRI B. , JJ. ORDER:- The order of the Court was made by JAYASIMHA BABU, J.- The short question that has been raised by the Revenue in these petitions is as to whether the benefit of dedu .....

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..... r materials, in which, rubber is the predominant element though coir is also used in that product and rubberised coir . No such distinction is possible in view of the clear words used in the notifica .....

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