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1983 (7) TMI 314 - CEGAT NEW DELHIExtract: .......red the points made by both the parties and agrees with the submissions made by the Advocate for the appellants. The item Handkerchiefs would more appropriately fall under Item 19 of C.E.T. This Entry does not specify that the items like Bed-sheets, Bed-spreads etc. whose ends have been stitched shall be excluded. The Appeal is accordingly allowed.
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