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1980 (1) TMI 195 - THE APPELLATE COLLECTOR OF CENTRAL EXCISE, BOMBAYExtract: .......f the Assistant Collector, Dvn. III, Pune. On this very ground itself, his order was liable to be struck down. 13. Having regard to the facts and circumstances of the case and in the light of the evidence discussed above, I allow the appeal with consequential relief. The impugned goods are correctly classifiable under Item 26AA(ia) of the CET.
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