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1996 (9) TMI 130 - SUPREME COURTExtract: .......g under the residuary Entry 68, form a class by themselves. Hence, if a like article is not described in the Tariff, additional duty is leviable on the imported article upon the basis of the levy of excise duty under the provisions of Entry 68. 8.The only contention raised before us is rejected. 9.The appeal is dismissed, with no order as to costs.
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