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1978 (11) TMI 75 - HC - Central ExciseExtract: .......y be called cooling coils and condensers, were not liable to excise duty within the meaning of Item 29-A (3) of the Tariff Schedule. 10. In the result, the petitions succeed and are allowed. The order passed by the authorities below are quashed and the demand notice issued to the petitioners are set aside. The petitioners will be entitled to costs.
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