Supreme Court dismisses duty set-off appeal for 'treated paper' and 'treated fabric' lacking evidence

The Supreme Court dismissed the appeal on duty set off claimed for 'treated paper' and 'treated fabric' due to lack of evidence showing their use as intermediary products for manufacturing laminates during 1976-1981. The decision was grounded in factual findings without any legal issues at hand.

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The Supreme Court dismissed the appeal regarding duty set off claimed on 'treated paper' and 'treated fabric' from 1976 to 1981 as appellant failed to provide evidence that these products were used as intermediary products for manufacturing laminates. The decision was based on factual findings with no legal question involved.

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