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1981 (8) TMI 221 - GOVERNMENT OF INDIAExtract: .......is wide in its scope. It is not disputed that the paper is waxed and thereafter cleared for sale. Government consider that the goods under consideration would be nothing but waxed paper and would fall under sub-item (2) of Tariff Item 17 of Central Excise Tariff. Government accordingly uphold the order-in-appeal and reject the revision application.
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