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1983 (7) TMI 301 - CEGAT NEW DELHI
Extract:
.......ation, the analogy drawn by the Appellate Collector does not hold good. In the circumstances, we hold that since Item 15A(2) CET is more specific to cover HDPE woven sacks, they cannot be consigned to the Residuary Item 68. 6. Accordingly, we allow the appeal. The duty demanded from the appellants and the penalty imposed on them are set aside.