1998 (10) TMI 128

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..... ndents. [Order per : P.C. Jain, Member (T)]. - The appeals are from Revenue. These involve a common issue, namely whether `stand assembly' for desk top photocopier is to be treated as cupboard of steel (non-wooden) so as to deny the benefit of Notification No. 80/90-C.E., dated 20-3-1990. Revenue contends that the aforesaid stand assembly sold as desk top copier cabinets is of the nature of cup .....

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