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1991 (3) TMI 394 - HC - Central ExciseExtract: .......s stated above we hold that the "shells" of cigarette packets manufactured by the petitioner are not excisable under Entry 17(4) of the First Schedule as introduced by Finance Act, 1982. Impugned orders dated 7th April, 1982 and 30th April, 1982 are quashed and set aside. 20. Writ petition is allowed with costs. 21. Rule is made absolute.
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