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1996 (5) TMI 174 - CEGAT, NEW DELHIExtract: .......aken by the customers, we consider that at the finished stage, the goods were correctly classifiable under Item No. 68 in addition to the duty liability under Item No. 25 at the casting stage. 10. emsp Taking all the relevant considerations into account, we do not find any merit in this appeal and the same is rejected. 11. emsp Ordered accordingly.
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