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1978 (1) TMI 164 - APPELLATE COLLECTOR OF CENTRAL EXCISE, BOMBAYExtract: .......titution of the diamonds after the process of cutting and polishing is carried out. These diamonds after cutting and polishing cannot, therefore, fall under the purview of Item 68 of the Central Excise Tariff. The order of the Assistant Collector is set aside and the appeal is allowed. Consequential relief if any shall be granted to the appellants.
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