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1988 (6) TMI 255 - CEGAT, NEW DELHIExtract: .......y process is ordinarily carried on with the aid of power rdquo fell within the purview of Item No. 40 of the Central Excise Tariff Schedule. 11. We do not consider that the Department has established its case. The appellants, therefore, succeed. The appeals are allowed and the impugned order is set aside with consequential relief to the appellants.
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