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1998 (6) TMI 242 - AT - Central ExciseExtract: ....... The learned Advocate has also referred to the IS Specification which clearly distinguish between pipes and fittings and gutters and fittings thereof. In view of these facts and circumstances, the fittings manufactured by the appellants are rightly classifiable under Heading 39.17 of the Central Excise Tariff and accordingly, the appeal is allowed.
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