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1987 (4) TMI 209 - CEGAT, NEW DELHIExtract: ....... the subject goods would fall under TI 68 CET since they can fall under TI 51-A(iii) only after the further processes are carried out thereon by the purchasers. 10. emsp Accordingly, we are satisfied that the order of the Appellate Collector requires no interference. The appeal is accordingly dismissed and the notice, dated 26-6-1982 is discharged.
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