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1985 (8) TMI 211 - AT - Central ExciseExtract: .......Bill may have been necessitated by the need to levy duty on carbon paper under a specific entry. 21. emsp Summing up, we hold that, during the material period, carbon paper manufactured by the appellants fell for classification under Item No. 17(2), C.E.T. and not under Item No. 68. In the result, we uphold the impugned order and reject the appeal.
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