1996 (11) TMI 73

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....r some discussion, learned counsel for the respondent fairly states that, having regard to what has been found by the Customs, Excise & Gold (Control) Appellate Tribunal in the judgment under appeal, he is unable to support the same. 3. We need not go into details. It is enough to say that the appellant manufactures polyester fibres and tops from duty paid waste. The same is covered by item 18 ....