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1996 (1) TMI 197 - AT - Central ExciseExtract: .......e classification under Chapter 28 pressed in the appeal which has been found to be untenable by us, as indicated above, had been considered by the Collector (Appeals) also when he rejected the stand taken by the Assistant Collector. As this finding is concurred with by us, we uphold the impugned order and dismiss the appeal filed by the department.
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