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1997 (11) TMI 115 - AT - Central ExciseExtract: ....... Chapter 68 would set at rest any such speculation. Interpreting the Chapter Note, as it reads, it must be held that what falls under Chapter 68, stands excluded from the coverage under Chapter 84 even if it otherwise passes the test prescribed in Section Note 2 of Section XVI. In the result, the impugned order is upheld and the appeal is rejected.
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