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1993 (4) TMI 169 - CEGAT, NEW DELHIExtract: .......o pipe fittings continue to be pipes, cannot be of any assistance to the appellants. For the same reasons the decision in the case of Western India Plywood Ltd. v. Collector of Central Excise, Cochin (supra) is also not relevant to the facts of this case. 12. In view of the above discussion the impugned order is set aside and the appeal is allowed.
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