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1994 (10) TMI 153 - CEGAT, NEW DELHIExtract: .......ature filed before us by the Respondents themselve and relied upon by the Ld. D.R. as well in support of department rsquo s contention and the ratio of the orders cited before us by the Ld. D.R., the acetylene gas produced by the appellants was excisable and classifiable under Tariff Item 14H and dutiable accordingly. We therefore allow the appeal.
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