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1999 (3) TMI 95 - HC - Central ExciseExtract: .......re is a positive finding then there is no need to have a negative finding when the product is not covered by Heading 28.35 or under any other sub-heading. 6.In view of what we have stated hereinabove, the Special Civil Application is allowed. The impugned Circular Annexure D No. 47/1/97-C dated 3-3-1997 is quashed and set aside. Rule made absolute.
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