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1983 (10) TMI 243 - AT - Central ExciseExtract: .......ot hold the goods to be leviable to duty under both Item 19-I(1A) and Item 22. If we have to choose between these two items, the appropriate item is obviously the one which is applicable to the goods at the stage at which they are cleared. In this view we consider that the Appellate Collector’s order should be confirmed. We order accordingly.
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