1988 (6) TMI 262

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..... r (T)]. - Issue involved in this appeal is classification of stop-light switches and low pressure warning switches . Appellant-Collector contends that these fall under Item 61 of CET pertaining to electric lighting fittings whereas the respondent contends that these switches fall under the residuary Item 68. 2. The learned SDR, Smt. Vijay Zutshi, while conceding that the matter is cover .....

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