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1985 (9) TMI 197 - CEGAT, NEW DELHIExtract: .......empt by virtue of Notification No. 176/77-C.E., dated 18-6-1977 are questions which we are not required to go into, for the reasons given in para 16 above. In this appeal the only question before us is as regards the correct classification of the goods. Our decision is that they were classifiable under Item 68. 23.The appeal is allowed accordingly.
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