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1987 (8) TMI 322 - AT - Central ExciseExtract: .......assessment of a copper strip under Item 26A. The heading for copper strip in Item 26A is specific for all copper strips, whether covered or not while Item 68 is not suitable when there is an Item like 26A in which the article can be assessed. 11. I, therefore, agree that the item, insulated copper strips, will not attract duty under Tariff Item 68.
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