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1988 (12) TMI 218 - CEGAT, NEW DELHIExtract: ....... on the basis of the available evidence of trade parlance, that they were sanitary fittings falling under Item 68 and they were not pipes and tubes falling under Item 26 A(3). 7. In the result, we set aside the impugned order-in-original as well as the impugned order-in-appeal and allow all the 7 appeals with consequential relief to the appellants.
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