1993 (2) TMI 114

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....ufted fabric" manufactured by the appellant was "furnishing fabric" and as such liable to Central Excise duty under Tariff Item 19(1)(i) Ist Schedule to the Act. The Assistant Collector came to the conclusion that the 'tufted fabric' was 'furnishing fabric'. The appeal filed by the appellant was dismissed by the Collector. The Central Government as revisional authority upheld the findings of the A....