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1987 (3) TMI 383 - CEGAT, NEW DELHIExtract: ....... of the product considered by the Orissa High Court and the Tariff Entries and the Exemption Notification as adverted to earlier, there is little doubt that the subject product ldquo Gudaku rdquo fell under Item No. 4 and not Item No. 68. 15. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any.
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