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The appeal was against an order finding in favor of M/s. Calico Dyeing and Printing Mills regarding the dutiability of Medium 'B' Dyed Cotton Fabrics treated with wax emulsion. The Bombay High Court classified the fabric as water-proofed cloth, not bleached or dyed or water-repellant cloth. The appeal was dismissed, and the goods were directed to be classified as water-proofed cloth.
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