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1986 (10) TMI 154 - CEGAT, NEW DELHIExtract: ....... number of cells in one case or container, connected electrically to produce one voltage current. But, we do not consider this an ingenuous presentation because we see it only as an attempt to obtain what in truth and right is not due to the claimant. We reject the claim and rule that a dry cell is assessable under central excise tariff item 31(1).
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