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1997 (7) TMI 139 - SC ORDERExtract: .......arly accepted by the revenue and a Circular No. 23/90, dated 1-11-1990 has been issued by the Board accepting this classification. There is thus no occasion to interfere in this appeal. 2. The appeal is dismissed. Civil Appeal No. 2483 of 1992 3. In view of the dismissal of C.A. No. 5146 of 1990 for the above reasons, this appeal also is dismissed.
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