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1983 (12) TMI 302 - CEGAT NEW DELHIExtract: .......iff. 5. The Bench have considered the submissions made by both the parties and agrees with the Senior Departmental Representative that the goods in question would be assessable to countervailing duty under the aforesaid Central Excise Tariff Item, namely, 51A(5) as it then existed as milling cutters’. The appeal is accordingly dismissed.
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