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1987 (2) TMI 406 - AT - Central ExciseExtract: .......er, that the duty having been paid, the item heading being the same, that same duty can never be levied again as long as the article remains assessable within the same heading/item/sub-heading. For this reason I set aside the orders of the Appellate Collector and the Assistant Collector and direct the printed containers to be assessed free of duty.
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