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2000 (1) TMI 278 - CEGAT, NEW DELHIExtract: .......at this specific Entry will prevail on the general entry relating to the LPG cylinders. 6. emsp In the facts and circumstances of the case, we consider that the view taken by the learned Collector of Central Excise (Appeals) was not correct and as a result the appeal is allowed with consequential relief, if any, as per the law. Ordered accordingly.
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