1978 (10) TMI 49

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..... and have examined the records of the case. 2. Government observe that Exhausters/Blowers manufactured by the petitioners are used by them in Ammonia Printing and Developing Machines which are also manufactured by them and which are subjected to central excise levy under Item 33D of the Central Excise Tariff. Since the Ammonia Printing and Developing Machines are not industrial system as contempl .....

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