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1976 (2) TMI 180 - ASSISTANT APPELLATE COLLECTOR OF CENTRAL EXCISEExtract: .......or has satisfied himself about the exact number of such reconditioned bearings. Duty on new bearings manufactured by the appellants will, however, be duly charged if due after keeping in view the provisions of Notification No. 104/71, dated 29-5-1971. In computing the value of Bedford Clutch Release Bearings, the value of the Hub shall be excluded.
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