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1996 (9) TMI 558 - AT - Central ExciseExtract: .......otors and stators. In the circumstances recourse cannot be had to Tariff Item 68 by the appellant. rdquo 13. emsp Taking all the relevant considerations into account, we find that the ld. Collector (Appeals) had not decided the matter correctly and we set aside his order. As a result, the appeal filed by the Revenue is allowed. Ordered accordingly.
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