1997 (1) TMI 89

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....h are manufactured by the appellant from out of the duty-paid printing paper attract duty again under Tariff Item 17(1) as amended in 1976. We are not going into the merits of this controversy for the reason that the Central Board of Excise and Customs appears to have itself clarified in its letter No. 61/66/76-CX. 2, dated 18th April, 1977 that teleprinter rolls among other products are excisable....