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1997 (5) TMI 192 - AT - Central ExciseExtract: .......h are used for boxes, spectacle or cutlery cases, knife sheaths, etc. and therefore, these words used in Tariff heading 5901 cannot be taken as exhaustive. The appellants have not raised any other grounds for consideration. In that view of the matter, we do not find any merit in these appeals and we reject the same by confirming the impugned order.
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