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1989 (12) TMI 162 - AT - Central ExciseExtract: .......Hence it would not be correct to say that the machining done has resulted in the manufacture of a new product. In view of the foregoing discussion, we hold that the appellants goods known as cast iron rolls, are correctly classifiable under Tariff Item 25 of the C.E.T. and not under T.I.68 ibid as done by the Department. The appeal is thus allowed.
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