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1978 (8) TMI 79 - APPELLATE COLLECTOR OF CENTRAL EXCISE, NEW DELHIExtract: ....... fittings would fall outside the scope of item No. 61 of Central Excise Tariff. In view of the above, the order of the Assistant Collector classifying 15 and plug lops etc. as excisable under Item No. 61 is incorrect, which I set aside and accept the appeal. However, ceiling roses of 5 and have been correctly held to be excisable under Item No. 61.
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