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    <description>The Tribunal referred the case regarding the classification and exemption eligibility of Tungsten Halogen Lamps to a Larger Bench for further consideration, emphasizing the importance of uniformity in classification and assessment matters. The decision was made due to the complexities involved and the need for a comprehensive resolution on whether these lamps should be classified as Gas Filled Bulbs or under a separate category for exemption purposes under Notification No. 67/83-C.E.</description>
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