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<h1>Appellant's Music Racks Exempt as Accessories under Notification No. 68/86</h1> <h3>WOOD FABS Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> The appellant's music racks were considered accessories for housing gramophones, making them eligible for exemption under Notification No. 68/86. The ... Music rack - Benefit of Notification No. 68/86-C.E. The issue was whether music racks manufactured by the appellants are eligible for exemption under Notification No. 68/86 or chargeable to duty under Notification No. 160/86. The appellant claimed the exemption under Serial No. 9 of Notification No. 68/86. The music racks were considered accessories for housing gramophones, granting them the benefit of the notification. The appeal was allowed, and the benefit of Notification No. 68/86 was granted to the appellant.