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1997 (6) TMI 133 - CEGAT, NEW DELHIExtract: ....... but during the material period were being assessed to Basic/Additional Excise Duty under a different chapter heading. In view of this we do not find any legal infirmity in the order of the ld. Collector (Appeals). In the circumstances the impugned order is upheld and the appeal is rejected. Cross objections are also disposed of in the above terms.
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