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1984 (3) TMI 248 - CEGAT, NEW DELHIExtract: .......distinct product. As pointed out above and in view of the clarification issued by the Central Board, it is clear that the rolled cut strips emerging after cold rolling for ultimate use in the manufacture of hinges cannot be held to be liable to further duty as cold rolled strips under Tariff Item 26AA(iii). 10. ensp The appeal is therefore allowed.
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