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1996 (9) TMI 556 - CEGAT, NEW DELHIExtract: .......hat if a product is held to be a lsquo strip rsquo under tariff item No. 25(12)(i) it must strictly conform to the definition of lsquo strip rsquo as given in the tariff. 5. emsp We find that there is no material on record to disturb the findings of the Collector of Central Excise (Appeals). As a result this appeal filed by the Revenue is rejected.
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