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1981 (5) TMI 27 - GOVERNMENT OF INDIA (FULL BENCH)Extract: .......t of the matter which seems to have been lost sight of by the lower authorities in their pre-occupation with the question of classification of the subject goods under Item 27 Central Excise Tariff should appropriately receive their attention. 6. With these observations, the Government set aside the impugned order and allow the revision application.
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