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1979 (11) TMI 102 - CGOVT - Central ExciseExtract: .......ule 173Q of the Central Excise Rules. 5. In view of the above, Government of India while holding the classification of the three disputed items under tariff item 14E of the CET by the lower authorities as correct in law, set aside the demand of duty fines and penalties imposed on the petitioners. The revision application is disposed of accordingly.
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