2006 (7) TMI 688

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..... er : Archana Wadhwa : After hearing both the sides we find that the issue involved in the present appeal is as to whether multi-piece package of lipstick, mascara and eye liner would be attracted to duty under the provisions of Sec. 4 of Central Excise Act, 1944 or Sec. 4A of the same. The appellants contention that it would be Sec. 4 which is applicable has been rejected by the lower authorit .....

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