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2000 (11) TMI 244 - AT - Central ExciseExtract: ....... applying the ratio of the United Cable s decision as also that of M/s. Nicco Corporation Ltd., it has to be held that insulated wires and cables, which the Appellants are clearing in running length as wires and cables, are not parts of battle tanks and hence not entitled to the benefit of exemption Notification in question. The appeal is rejected.
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