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1992 (12) TMI 144 - AT - Central ExciseExtract: .......nsideration of all aspects of the matter, we are of the view that Rice Rubber Rolls manufactured by the appellants are classifiable under sub-heading 4016.99 and are not entitled to exemption under Notification 197/67-C.E., dated 29-8-1967. The order of Collector of Central Excise (Appeals), Chandigarh is set aside and both the appeals are allowed.
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