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1987 (4) TMI 75 - SUPREME COURTExtract: .......brics for holding that it is covered by Item 22. Upon this analysis it follows that the Tribunal came to the correct conclusion when it held that the goods were not covered by Item 22 and, therefore, for the residuary item 68 applied. All these appeals are without any merit and are dismissed. Each of the respondents should be entitled to its costs.
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