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1994 (11) TMI 258 - AT - Central ExciseExtract: .......haracteristics or attributes, and the Collector (Appeals) has also not given any reason to conclude as to how they do not fall within the same class. 12. emsp Under the circumstances, the order passed by the Collector (Appeals) does not appear to be sustainable, and the same is set aside. The appeal is, therefore, allowed with consequential relief.
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