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1999 (2) TMI 115 - AT - Central ExciseExtract: ....... as ferrous base electrical resistance wire rsquo and in view of the Department rsquo s own stand in 1978 November, when a show cause notice was issued proposing classification of steel wires under Tariff Item 26AA(i)(a). 4. emsp In the result, appellants succeed both on merits and limitation. The impugned order is set aside and the appeal allowed.
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