1996 (10) TMI 107

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..... s classifiable under Tariff Item 68 and not 17(2) under the Central Excises and Salt Act, 1944. The issue stands squarely covered by the decision of this Court reported in Collector of Central Excise, Kanpur v. Krishna Carbon Paper Company - 1988 (37) E.L.T. 480 (SC). This Court after an elaborate discussion came to the conclusion that carbon paper would fall under Item 17(2) of the Central Excise .....

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