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1990 (5) TMI 131 - CEGAT, NEW DELHIExtract: .......sion that the said product does not attract classification under Item 68 and duty thereunder, the levy for this period also has got to be set aside. As a result, the appeal succeeds in its entirety. Thus we set aside both the impugned orders and allow the appeals. The appellants would be entitled to the consequential benefits. We order accordingly.
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