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1984 (8) TMI 333 - CEGAT NEW DELHIExtract: ....... for the appellants. 8. We agree that the wooden drums in this case are to be treated as inputs for the purpose of Notification 178/77-C.E. and agree with the view expressed by the learned Senior Departmental Representative. In these circumstances, accepting the arguments of Shri Sorabjee, we set aside the impugned order and allow this appeal.
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