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1999 (5) TMI 155 - AT - Central ExciseExtract: .......nufacture and the ratio of the Bombay High Court judgement in the Trinity Products rsquo case applies. 44. emsp In view of the above position, it is not necessary to enter into the arena of classification as observed by my learned colleague and I, therefore, agree with him that the impugned order is required to be set aside and the appeal accepted.
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