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1980 (6) TMI 39 - CGOVT - Central ExciseExtract: .......and handling material should be included for purposes of assessment of the Tippers under Item 34 of the Central Excise Tariff as done by one appellate authority in disposing of their appeals. Government accordingly set aside the impugned orders-in appeal covered by the aforesaid 18 Revision Applications with consequential relief to the petitioners.
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