2009 (1) TMI 663

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..... [Order per : Jyoti Balasundaram, Vice-President]. The Revenue objects to the removal of cotton yarn without payment of duty for the purpose of conversion into thread on the ground that the Commissioner (Appeals) should not have applied Rule 96E to the benefit of the respondents. 2. We have heard both sides. Rule 96E prescribes that cotton yarn or jute twist yarn . may be removed withou .....

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