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1979 (9) TMI 76 - CGOVT - Central ExciseExtract: .......hin the Item 14-I(4a), the goods manufactured by the petitioners would not be covered by that tariff entry. The correct classification would accordingly be under Item 14-I(5) of the Central Excise Tariff during the relevant period. 3. The result is that the revision application succeeds and is allowed with consequential benefits to the petitioners.
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