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1988 (1) TMI 175 - AT - Central ExciseExtract: .......Item 17(1) attracting duty liability again. We have already said how this plea is untenable. In this view of the matter we are not inclined to interfere with the order of the Collector (Appeals) holding the goods as falling under Item 17(2) and exempt under Notification 63/82-C.E., dated 28-2-1982. 19. The appeal thus fails and is hereby dismissed.
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