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1983 (5) TMI 235 - AT - Central ExciseExtract: .......us content would not qualify assessment under Item 8 nor under Item 11A for reasons we have discussed above. These should be assessed under Item 68. 9. As a result of the above order and the consequential reassessment that may become necessary, refund should be given of the amounts collected in excess. The order disposes of all the 14 appeals.
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