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1988 (6) TMI 234 - CEGAT, NEW DELHIExtract: .......SCO mentioned supra is well drawn on the peculiar facts of this case. 7. Hence in view of the foregoing discussion, we hold that the goods as they are cleared are also separately liable to duty under Tariff Item 68. Apart from their being liable to duty as castings at an earlier stage after fettling but before machining. Hence, we allow the appeal.
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