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1995 (2) TMI 66 - SC - Central ExciseWhether the fibre drum should be classified under Item No. 17(4) as claimed by the appellant or under the residuary Item No. 68, which is the stand of the Revenue? Held that:- The Tribunal has rightly come to the conclusion that such fibre drums shall not be covered by Item No. 17(4) and they shall be covered by residuary Item No. 68. The appeal is dismissed. The order of the Tribunal is upheld.
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