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1987 (5) TMI 351 - AT - Central ExciseExtract: .......em as steel furniture. The reference in the Ministry rsquo s letter is evidently to storage cabins erected, at site and in the nature of fixed rooms for storage. 10. emsp In view of the above discussion we hold that the lower authorities correctly classified the product in question under Tariff Item No. 40 CET. This appeal is accordingly dismissed.
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