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1976 (12) TMI 59 - HC - Central ExciseExtract: .......ntegral parts of a trailer. We are, therefore unable to agree with the learned counsel for the respondents that the items in question are excisable items. 3. We, therefore, set aside the impugned orders and allow the petition. Rule made absolute. No costs. The short levy amount, if it had already been collected, shall be refunded to the petitioner.
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