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1991 (3) TMI 286 - CEGAT, NEW DELHIExtract: ........ rdquo In view of the position so settled, in the present case also, the demand raised against the appellants on the ground that they had discharged duty liability under Item 27 CET only on the aluminium collapsible tubes, and not on the tubes fitted with caps, is not sustainable. The impunged order is, therefore, set aside and the appeal allowed.
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