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1987 (3) TMI 346 - CEGAT, NEW DELHIExtract: ....... by its order No. 93/86-B. The same dispute arose in that case and the Tribunal decided that a tiffin box and a suit case would not be classed as utensil. A similar conclusion in this dispute is in order, and so the order-in-appeal of the Collector is set aside. The goods in dispute shall not be given the exemption under Notification No. 244/77-CB.
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