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1984 (2) TMI 347 - AT - Central ExciseExtract: .......imilarity. It will not be correct to read the words “and other materials” as a separate definition. 13. We set aside the order of the Collector of Central Excise (Appeals) dated 11-3-1983 and direct assessment to be made in accordance with our order above. Refund of all moneys recovered in excess shall be given within three months.
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