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1988 (6) TMI 242 - CEGAT, NEW DELHIExtract: .......quo . Department clearly admits in the two appeals that the goods are assessable under Item 68 Central Excise Tariff. In effect it admits that the goods are lsquo drugs rsquo . 6. In view of the foregoing discussion we allow the appeal with consequential benefit to the appellants. Consequently last two appeals filed by the Department are dismissed.
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