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1986 (2) TMI 183 - AT - Central ExciseExtract: .......he appellants rsquo reliance on exclusion Note 1(f) to Section XV is misplaced because this note excludes only machinery, mechanical appliances and electrical goods from the scope of Section XV (in which Chapter 75 falls) and straight length nickel tubes are none of these. 5. emsp Accordingly, we uphold the lower orders and reject both the appeals.
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