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1983 (12) TMI 298 - AT - Central ExciseExtract: .......ing considered the submissions made by both the parties, we are of the view that Electric Kettles and Hot food cabinets could not be considered Hot Cups and Rectangular Beverage Jugs (Hot). We, therefore, set aside the orders of the lower authorities and direct consequential refund of duty, fine and penalty to the appellants. The appeal is allowed.
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