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2001 (11) TMI 478 - CEGAT, CHENNAIExtract: .......oms Tariff Act cannot be accepted in terms of the Bill of Entry. The authorities cannot for the purpose of ITC adopt a different classification by applying the Rule 2(a) of the Interpretation Rules of Customs Tariff. Therefore, in the light of the judgments (supra), we find merit in the appeal and allow the same by setting aside the impugned order.
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