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1975 (9) TMI 54 - HC - Central ExciseExtract: .......it is not necessary to consider this, for, even taking the area of the metallic core it exceeds 2.5 square millimetre and for that reason it is the lesser rate of duty that is attracted. 6. The Original Petition is therefore, allowed with costs. Exts. P1, P3, P5 are quashed and the authorities are directed to assess as the lower rate of 5 per cent.
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