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2000 (11) TMI 147 - HC - Central ExciseExtract: .......and against the Revenue. We hold that the wires and cables and covered by para 1(a) of the Explanation to Rule 57Q. So far as the question concerning the extent to which reliance can be placed on the Finance Minister s speech, we hold that that speech cannot be the guide for determining the scope of the Rule. Parties to bear their respective costs.
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