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1977 (7) TMI 55 - GOVERNMENT OF INDIAExtract: .......e portable also inasmuch as these can be used and taken from one place to the other easily. The elements required by Entry 39 of the Central Excise Tariff are fulfilled by the goods in question. These would, therefore, be covered within the ambit of this tariff entry. In the circumstances, the revision application fails and is rejected accordingly.
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