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1984 (1) TMI 308 - CEGAT NEW DELHIExtract: .......b) of the Central Excise Tariff and not Item 68 of CET, as done by the Asstt. Collector and the Appellate Collector of Central Excise, Bombay. The appeal is accordingly allowed in respect of the classification of the goods. The department would examine and dispose of the claim for refund in the light of these observations and if otherwise in order.
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