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1997 (7) TMI 129 - SCH - Central ExciseExtract: ............ Excise, Pune v. Tigrania Metal and Steel Industries - 1996 (88) E.L.T. 642 (S.C.) wherein it has been held that they fall under tariff Item 26(AA), sub-item (ia) of the erstwhile Central Excise Tariff. The appeals are, therefore, dismissed with no order as to costs.
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