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1989 (7) TMI 258 - AT - Central ExciseExtract: .......ple in the Tariff Heading 85.36. In view of this I hold that the appellants rsquo products cannot be considered as plug and sockets and therefore these do not fall in the excluded category of items are mentioned in sub-item (i) of Serial No. 13 of Notification No. 160/86, dated 1-3-1986 for the purpose of benefit of Notification under that heading.
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