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1978 (11) TMI 152 - CGOVT - Central ExciseExtract: .......rips to be included as rubber product under the Tariff Item 16A(2). As the product remains as rubberised fabric classifiable under Tariff Item 19I(i), the demand for processing surcharge has correctly been made. The Order in Appeal is, therefore, based on the facts of the case and is correct in law. The Revision Application is accordingly rejected.
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