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1993 (4) TMI 141 - AT - Central ExciseExtract: .......ion. Since it becomes ambiguous and doubtful whether the item in question was classifiable under old Tariff Item 18 or not, we feel that benefit of doubt should be given in favour of the assessee as it is a rule under the fiscal statute. With this view, we set aside the impugned order and accordingly the appeal is allowed with consequential relief.
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