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1987 (10) TMI 289 - CEGAT, NEW DELHIExtract: ......., after the amendment they fell under Item 68 CET and not Item 52 CET. Respectfully following the said decision we hold that in the period in issue in this appeal, the subject goods fell under Item 34A CET and not under Item 52 CET. 4. Accordingly the appeal is allowed and the orders of the lower authorities are set aside with consequential relief.
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