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1976 (8) TMI 54 - HC - Central ExciseExtract: ....... the goods will fall or will not fall under Item 16B(i) are matters to be considered by the authorities. We allow this petition and set aside Ext. P9 series, Ext. P7 series and Ext. P5 series. Fresh modified lists should be prepared and duty payable determined in the light of what we have stated in this judgment. There will be no order as to costs.
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