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1986 (9) TMI 205 - AT - Central ExciseExtract: .......epartment was not to charge duty under Tariff Item 30 on the value of gear portion of the geared motors as evidenced by the classification lists, it would be appropriate if the demand of duty is restricted from the date of trade notice of the Bangalore Collectorate i.e. 4.5.76. 9. Subject to the above modification, the appeal is otherwise rejected.
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