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1984 (1) TMI 320 - CEGAT CALCUTTAExtract: .......ame class and the classification did not change, (not cited by the parties) I hold that fire bricks and mortar fall in the same class of goods keeping in view the dictionary meaning and the judgment of the Government of India. 6. In the result, I uphold the order passed by the Collector (Appeals). The appeal filed by the Revenue is dismissed.
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