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2003 (10) TMI 140 - AT - Central Excise
Extract:
.......on 4. And the appeals are required to be allowed. 24. Registry to place the appeals before Division Bench. Sd/- (C.N.B Nair) Member (T) FINAL ORDER 25. By majority it is held that clearances of telephone instruments of DOT/MTNL should be assessed under Sec. 4A and not under Sec. 4 of the Central Excise Act, 1944 and appeals are allowed accordingly.