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1994 (8) TMI 35 - SC - Central ExciseExtract: .......opper and aluminium strips respectively. Tariff Item 68, which speaks of goods which are not elsewhere specified in the Sche- dule, is consequently, inapplicable. We are, therefore, of the view that the asses- sees must be assessed upon the insulated wire under Tariff Items 26A and 27. The appeals are dismissed. There shall be no order as to costs.
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