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1992 (9) TMI 240 - AT - Central ExciseExtract: .......the Schedule to the erstwhile Central Excise Tariff which covered electrical wires and cables all sorts not elsewhere specified while Heading 85.44 of the CETA, 1985 is a broader Heading which will cover the insulated cable for temperature control equipment. 8. In the light of the above discussion we uphold the impugned order and reject the appeal.
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