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1997 (12) TMI 250 - AT - Central ExciseExtract: .......entuality, the Department has not produced any evidence as to why the classification should change from 11B to Tariff Item 68 which is a residuary entry and is attracted if only no other item was applicable. 17. emsp The order of the Collector (Appeals) is modified only to the extent indicated above and the appeal is disposed of in the above terms.
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