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1987 (3) TMI 367 - CEGAT, NEW DELHIExtract: .......ed the facts with reference to the cross-sectional area of the wires. It was this that caused the Bench to remand the case to the Assistant Collector. 15. We do not have this uncertainty here. We know for a fact that the wires have cross-sectional areas that would not be covered by Item 33-B(i). 16. For reasons stated above, the appeal is rejected.
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