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1996 (11) TMI 425 - CEGAT, NEW DELHIExtract: .......d under Tariff Item 37AA as held by the ld. Collector of Central Excise, Bombay. 9. emsp Taking all the relevant considerations into account and in the light of the above discussions we do not find any infirmity in the view taken by the Collector of Central Excise (Appeals). As a result both these appeals are rejected. 10. emsp Ordered accordingly.
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