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1996 (12) TMI 147 - AT - Central ExciseExtract: .......ndering it difficult to define it comprehensively. 6. emsp From the analysis above, we are satisfied that the term sports goods rsquo used in the notification is of wide purport and does cover playing cards rsquo . We therefore allow this appeal, set aside the lower orders and direct consequential relief subject to the applicable provisions of law.
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