1997 (7) TMI 131

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..... twhile Central Excise Tariff. In the Budget of 1980 Section 2(f) of the Central Excises and Salt Act, 1944 and tariff description of Item No. 27(f) were amended to specifically include lacquered/printed aluminium containers. The assessee claimed that it was not liable to pay duty on the basis of the amended provisions introduced in the 1980 Budget because the products has already been manufactured .....

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