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1997 (11) TMI 266 - CEGAT, NEW DELHIExtract: .......is that the goods were classifiable under T.I. 68 of the First Schedule to CESA, 1944. The Tariff Item 68 of the Schedule includes goods not elsewhere specified. rsquo As we discussed above that the appellants are manufacturing the goods covered under 33F of the First Schedule to CESA, 1944, we find no merit in this appeal. The appeal is dismissed.
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