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1997 (12) TMI 225 - CEGAT, NEW DELHIExtract: .......earned Collector was right in hold that Balties were classifiable as utensils under Tariff Item 68 and eligible for exemption Notification 234/82 (as amended) and consequently justified in dropping the Department rsquo s case against all the respondents. The Depart-ment rsquo s appeal is, therefore, dismissed as already announced in the open Court.
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