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1999 (2) TMI 127 - AT - Central Excise
Extract:
.......anding the fact that some of the items are specified in Central Excise Tariff Heading 7308. The appeals are, accordingly, allowed with consequential relief to the appellants. Individual appeals also raise several incidental issues like the demands being time barred. We are not going into those submissions as the appeals are being allowed on merits.