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1997 (7) TMI 154 - SCH - Central ExciseExtract: .......e classifiable under Tariff Item 68. In the circumstances, we do not find any merit in these appeals. They are accordingly dismissed. It is, however, made clear that the question of refund of the amount of duty would be governed by the decision of this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247. No order as to costs.
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