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1986 (12) TMI 256 - AT - Central ExciseExtract: .......al Excise duty paid in respect of these products. 11. emsp Following the ratio of the Five Member Bench Tribunal decision and the Bombay High Court decision, the two products are held more appropriately under Tariff item 12 VN Oil all sorts and not the residuary Tariff item 68. The appeal is thus allowed with consequential relief to the appellants.
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