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1997 (8) TMI 149 - CEGAT, CALCUTTAExtract: .......ot covered by sub-item 3 of Item 16A(3). Accordingly, we uphold the classification under Tariff Item 68 of the erstwhile tariff. Consequently, we also uphold the demand of duty confirmed against the appellants inasmuch as the show cause notice has been issued well within normal time of six months. 8. emsp Both the Appeals are, therefore, dismissed.
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