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1984 (6) TMI 246 - AT - Central ExciseExtract: .......agree with the learned Sr. Departmental Representative that the motor fitted with the gear mechanism would be more appropriately covered by the description of Item 30-CET namely. Electric Motors, all sorts. We accordingly uphold the order of assessment under Item 30-CET of the Motor fitted with the gear mechanism. The appeal is thus partly allowed.
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