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1977 (9) TMI 113 - Commissioner - Central ExciseExtract: .......on carried out by the appellants, there is also no question of any further levy of duty under Item 17 of the Central Excise Tariff on the paper cut and re-rolled by the appellants. 6. In view of what has been stated above, I set aside the order of the Assistant Collector and allow the appeal. Consequential relief shall be granted to the appellants.
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