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1985 (1) TMI 332 - AT - Central ExciseExtract: .......gredient is lacking in respect of subject goods, it would not be proper or legal to assess them under this sub-item. It has not been suggested or argued that the subject goods would be liable to duty under some other item of the tariff. With these observations, I agree with the conclusion recorded by brother Anand-that the appeal should be allowed.
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