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1976 (7) TMI 64 - HIGH COURT OF GUJARAT AT AHEMDABADExtract: ....... we are now concerned within the ambit of Item No. 33(2). 11. For all these reasons, we quash the impugned order of the first respondent and hold that the goods in question are not liable to excise duty under Item No. 33(2) or any other sub-item of Item No. 33. This Special Civil Application is, therefore, allowed. Rule is made absolute with costs.
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