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1996 (10) TMI 97 - SC ORDER
Extract:
.......8 of Central Excise Tariff . 2. Having regard to the Tariff Advice which was issued by the Central Board of Excise and Customs, it is difficult to see how the Collector could have held otherwise, now the Revenue could have argued otherwise before the Tribunal, and how the Revenue could have filed this appeal. 3. The appeal is dismissed, with costs.
