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1975 (12) TMI 161 - Commissioner - Central Excise

The Appellate Collector classified the goods as Castings under Tariff Item 26A, granting the appellants exemption under Notification No. 119/66. The goods were recognized as Cylinders, not Pipe and tubes, based on trade parlance and technical characteristics. The appeal was accepted, overturning the Asstt. Collector's order.

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