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1976 (11) TMI 70 - HC - Central ExciseExtract: .......ibed in sub-item (1) of Entry 33 and not under sub-item (3) of the same Entry. 10. We, therefore, allow this writ petition and direct the respondents to levy excise duty on Swishflo fans manufactured by the petitioners in accordance with the rates specified in Entry No. 33 (l). The petition is allowed accordingly. Rule made absolute in terms above.
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