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1977 (12) TMI 33 - CGOVT - Central ExciseExtract: ............ tyre and curing them, the operation is akin to the process of retreading in the case of any other tyre in the case of a tractor the lug forms parts of the tread. Under the circumstances, the Vaculag is a product assessable under Central Excise Tariff Item 16A(2). The revision application is, therefore, rejected.
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