1996 (11) TMI 83

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....ufactured by the appellants in these connected appeals was such a nut which could fall within the compass of Entry 52 of the Schedule to the Central Excises and Salt Act, 1944. The appellants were successful in hammering their point that the nuts manufactured by them were not so covered in the lower hierarchy. The Central Government in revision, however, upturned those decisions and on appreciatio....