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2003 (8) TMI 326 - AT - Central Excise

The appeal by M/s. Alpha Woven Labels (India) Pvt. Ltd. was about measuring the length of Embroidery machinery. The duty liability is based on the length of one roller or frame of the machine, as clarified by the Central Board of Excise and Customs. The duty calculation method was upheld by the Tribunal and the appeal was allowed.

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