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1997 (12) TMI 115 - SC ORDERExtract: .......ction with the packaging of cigarettes and the printing there being merely incidental to their primary use that would be correctly classifiable under Chapter 48 of the Customs Tariff Act, 1985 and their classification under sub-heading 4901.90 as claimed by the applicants would be ruled out. 2. Accordingly, the appeal is allowed in the above terms.
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