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1983 (8) TMI 297 - AT - Central ExciseExtract: ....... two are mutually exclusive, as it can well mean that diamond wheels are a species of grinding wheels. 17. In these circumstances, we find that the view taken by the lower authorities in this case, classifying the goods under consideration under Item 51 of the Central Excise Tariff as it was then, was correct. We accordingly reject the appeal.
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