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1979 (6) TMI 48 - CGOVT - Central Excise
The judgment by the Central Government of India in 1979 ruled that double hole perforators manufactured by the petitioners are not dutiable under Tariff Item 33D of the C.E.T, based on the analogy that single hole perforators are not considered punching machines under the same tariff item. The Revision Application was allowed.
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