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1983 (5) TMI 234 - AT - Central ExciseExtract: .......y and no other. That was not the case as we found on a construction of the said item, as it read at the relevant time. 10. For the aforesaid reasons, both the questions raised are answered in the negative. 11. In the result, we allow the Appeal, setaside the orders below and direct the refund applied for to be made, if otherwise in order.
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