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1984 (8) TMI 320 - CEGAT NEW DELHIExtract: ....... High Court judgment in the matter of Saigal Industries v. Central Board of Excise and Customs reported in 1980 E.L.T. page 547. In the light of the above observations, we order the goods be assessed under the Item No. 68, CET for the purpose of countervailing duty. The appeal is thus allowed and the order passed by the lower authorities set aside.
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