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1978 (11) TMI 65 - GOVERNMENT OF INDIAExtract: .......these products, merely because these are smooth and finished, would go outside the scope of Item 26A of the Central Excise Tariff. The classification under item 68 of the authorities below is not sustainable and is hereby set aside. 3. Govt. of India accordingly allow the revision application. Consequential relief may be granted to the petitioners.
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