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1972 (2) TMI 36 - HC - Central ExciseExtract: .......sh that the pipes in question fall under Class 3 alone and not under any other class before they can claim to impose higher duty. We, therefore, do not see any reason to come to a different conclusion than the one arrived at by our learned brother Ramachandra Rao, J. 4. This appeal therefore fails and is dismissed with costs. Advocates fee Rs. 100.
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