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1978 (7) TMI 111 - GOVERNMENT OF INDIAExtract: .......process from scrap cuttings of duty paid unused, re-rolled rods/billets would not be classifiable as strips under Sub-item (iii) of Item 26AA C.E.T. They however are classifiable under Sub-item (ia) of item No. 26AA C.E.T. 5. Government of India order that the review proceedings against the order-in-appeal listed in the annexure are hereby dropped.
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