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1998 (9) TMI 277 - CEGAT, NEW DELHIExtract: .......ctor and there is no clear finding by the Asstt. Collector that it conforms to the definition as given in the Tariff. 4. emsp In the facts and circumstances of the case, this position has been properly analysed by the Collector of Central Excise (Appeals). Accordingly, we do not find any infirmity in the order. As a result, the appeal is dismissed.
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