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1975 (12) TMI 161 - Commissioner - Central ExciseExtract: .......the manufacture of pipe and tubes as understood in common parlance but the disputed goods are commonly known as Cylinders. I, therefore, order that the subject goods may be classified as Castings falling under sub-item (ia) of Item No. 26A of the Central Excise Tariff. As a result, I set aside the order of the Asstt. Collector and accept the appeal
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