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1992 (1) TMI 214 - CEGAT, NEW DELHIExtract: ....... earlier decision and hold that Pattas/Pattis viz. Pieces roughly shaped by rolling or forging of iron or steel assessed under 26AA(ia) for the period 1st August 1983 and Tariff Item 25(8) after 1st August, 1983, of the erstwhile tariff. In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are allowed.
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