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1994 (10) TMI 142 - CEGAT, NEW DELHIExtract: .......t with by the Tribunal in the above two paras and the Tribunal had come to the conclusion that the Inserts were tool tips and were classifiable under Central Excise Tariff Item 62 of the First Schedule to the Central Excises and Salt Act, 1944. We fully agree. 14.In view of the above findings the impugned order is upheld and the appeal is rejected.
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