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    <title>1997 (7) TMI 129 - SC Order</title>
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    <description>Products described as bars, flats, hoppers and strips were held classifiable under tariff Item 26(AA), sub-item (ia) of the erstwhile Central Excise Tariff because the Court applied the binding precedent in Collector of Central Excise, Pune v. Tigrania Metal and Steel Industries, which had already treated such goods as falling within that entry. Accepting that precedent as governing the present matters, the Court dismissed the appeals and made no order as to costs.</description>
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