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1983 (2) TMI 161 - AT - Central ExciseExtract: ....... by the description copper inserts and not welding electrodes would not detract from their excisability as welding electrodes under Item No. 50 of the CET. In this view of the matter, the ratios of the judgment cited by the appellants do not, in our opinion, apply to the facts of the present case. 7. In the result, the appeal fails and is rejected.
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