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1995 (7) TMI 148 - AT - Central ExciseExtract: ....... the end-use, trade parlance and commercial practice we hold that the wrapper was classifiable as an article in the nature of converted type of paper used for wrapping and classifiable as such under 48.17 but not eligible for the benefit of Notification No. 49/87 for the period prior to 1st March, 1987. 20. The appeal is disposed of in above terms.
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