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1989 (1) TMI 220 - AT - Central ExciseExtract: .......re also not excisable under the said item. This, in our view, sets out the correct understanding of the scope of the item. 5. In the light of the foregoing discussion, we hold that the subject goods did not fall for classification under Item 46, CET. The appeal is allowed with consequential relief to the appellants both as regards duty and penalty.
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