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1977 (6) TMI 100 - CGOVT - Central ExciseExtract: .......order. As the goods are made by casting, classification under Item 26A (ia) ibid is more appropriate. The appellate order is thus correct in law and based on the facts of the case. The review proceedings under Section 36(2) of the Central Excises and Salt Act, 1944 for review of order-in-appeal No. 1273-C.E./75, dated 10-12-1975 are hereby dropped.
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