1997 (7) TMI 131

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Full Text of the Document

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.... tubes containers falling under Tariff Item No. 27 of the erstwhile Central Excise Tariff. In the Budget of 1980 Section 2(f) of the Central Excises and Salt Act, 1944 and tariff description of Item No. 27(f) were amended to specifically include lacquered/printed aluminium containers. The assessee claimed that it was not liable to pay duty on the basis of the amended provisions introduced in the 1....