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1977 (1) TMI 46

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....he petitioners in their revision applications, those urged during the course of personal hearing and the material on record. 2. The Government observe that coated fabrics are produced by any of the following coating techniques: 1. Impregnation or saturation; 2. Surface coating by- (a) wet coating process for solvent containing coatings; (b) dry coating process for 100% solvent coati....