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1987 (7) TMI 449 - AT - Central ExciseExtract: .......ubmissions of both sides and the materials in issue we hold that the Asstt. Collector was correct in classifying the products in issue under item 40 CET and that the Collector (Appeals) erred in setting aside the same. Accordingly, we allow this appeal, set aside the order of the Collector (Appeals) and restore the order of the Assistant Collector.
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