1979 (6) TMI 48

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....could be charged to duty under Tariff Item 33D of the C.E.T. Under the aforesaid Tariff Item, among other things punching machines are dutiable. 2. The Revision Application was heard by the Government of India when Shri Satya Sheel, Advocate appeared on behalf of the petitioner. The advocate contended that the article in question is an item of stationery and in fact it is listed as an item of s....