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1994 (5) TMI 112 - AT - Central ExciseExtract: ........ Commissioner of Sales Tax, U.P. as reported in 1981 (8) E.L.T. 325 page 327 at para 4. Therefore, we are not in a position to appreciate the plea that knife-cum-scissor sharpner should be considered as article of plastic, on the basis of the certificates produced by them. 9. In the result there is no merits in these appeals and they are rejected.
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