2003 (3) TMI 108

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....cation No. 65 of 1987 dated 1st March, 1987. In our view the interpretation given by the Tribunal cannot be sustained. The impugned order must be and is, therefore, set aside. 3. Under this Notification Terry towelling was exempted. However the terry-towelling fabric was not exempted. Respondents have paid duty on the exempted item i.e. on towels but duty has not been paid on the fabric. As the....