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2002 (7) TMI 311 - AT - Central ExciseExtract: .......which excluded from the purview of Chapter 40 only ldquo Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber rdquo , and the hose assembly in that matter were made out of vulcanized rubber other than hard rubber. In view of this both the appeals filed by Revenue are rejected.
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