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1975 (10) TMI 29 - CGOVT - Central Excise
The case involved the classification of zinc callots punched from zinc strips for dry battery cells under Central Excise Tariff. The petitioners argued that callots should be classified under T.I. 26B, not T.I. 68. However, the government determined that callots have a distinct identity and should be classified under T.I. 68 as goods not otherwise specified. The government rejected the revision application, upholding the original classification.
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