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1987 (7) TMI 460 - AT - Central ExciseExtract: .......e-tenth of the width. 8. It is the same chapter drawn upon by the Additional Collector for the definition of strips. The thickness of these wires all exceed one-tenth of the width and, therefore, they are flattened wire rods. 9. It is not lawful to classify them as strips, as they are not strips. The Additional Collector rsquo s order is set aside.
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