1980 (10) TMI 78

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Full Text of the Document

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....g the course of personal hearing end have examined the records of the case. 2. The facts of the case are that the applicants produced yarn falling under Tariff Item No. 18 & 18E of the Central Excise Tariff and yarn produced was captively consumed by them for manufacture of fabrics. The applicants clear the yarn after paying the duty at the spindle stage and transfer it to the fabric section wh....