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1990 (12) TMI 212 - CEGAT, NEW DELHIExtract: .......y the Collector of Central Excise (Appeals). We uphold his findings and hold that the TV set in which the timer system is inbuilt falls at serial No. 19 of the table appended to Notification No. 68/86 dated 10th February, 1986 as amended from time to time. Accordingly, we do not find any merit in the revenue rsquo s appeals. The same are dismissed.
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