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1979 (12) TMI 151 - Commissioner - Central ExciseExtract: .......e, the impugned goods are correctly classifiable under Item 15A(2) of the Central Excise Tariff and not under Item 68 of the Central Excise Tariff. Further, the appellants are entitled to the exemption under Notification No. 61/71-C.E., dated 29-5-1971, as amended from time to time. The 14 appeals are accordingly allowed, with consequential relief.
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