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1987 (10) TMI 291 - CEGAT, NEW DELHIExtract: .......the bulb seems only incidental and indicative of the main function of the switch. 8. emsp In the state of the evidence on record, we conclude that the subject switches did not fall under Item No. 61, CET, but under Item No. 68, CET. The appeal is allowed in these terms and the impugned order is set aside with consequential relief to the appellants.
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