1997 (7) TMI 121

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..... t a Special Bench of five members of Central Excise Gold (Control) Appellate Tribunal (CEGAT) has considered the same question and taken the view in favour of the assessee that elastic rail clips are classifiable under Item 26AA(ia)/25(8) of the erstwhile Central Excise Tariff and not under Item 68. That decision of the Special Bench of the Tribunal is Sikka Heat Treatment Centre v. Collector of .....

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