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2006 (7) TMI 399

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....or the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants are manufacturing polyester texturised yarn (PTY) out of partially oriented yarn (POY) and subsequently PTY is taken for twisting and dyeing. It is the appellants' case that they have paid duty on the PTY before taking the same for ....

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