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1999 (10) TMI 64 - SC - Central ExciseExtract: .......4) of Item 23A afore-quoted. They would be exigible to excise duty by reason of the words other glass therein. 6.The afore-stated is the only issue which has been agitated in the course of proceedings before this court and below. 7.The civil appeal is allowed. The judgment and order of the Tribunal under appeal is set aside. 8.No order as to costs.
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