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1998 (3) TMI 256 - CEGAT, NEW DELHIExtract: .......ers the cable running underneath. 6. emsp Taking note of the product, the submissions made by the appellants and the discussion by the appellate authority, we do not find any material to interfere with the view taken by the Collector of Central Excise (Appeals), Bombay, in this case. We do not find any merit in this appeal and the same is rejected.
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