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1985 (5) TMI 189 - CEGAT, NEW DELHIExtract: .......n under T.I. 68 C.E.T. The decision, as already stated, has been followed by the Tribunal in another case. 6. Relying upon the Bombay High Court decision, we hold that copper strips falling under T.I. 26-A (2), after insulation, would not be liable to duty again under T.I. 68 C.E.T. The demand against the appellants is set aside and appeal allowed.
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