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2003 (1) TMI 146 - CEGAT, NEW DELHI
Extract:
....... in Note I to the Chapter) or other materials of Heading 39.01 to 39.14. We also observe that awnings which are specifically mentioned in Heading No. 63.06, if made of plastic, are classifiable under Heading 39.26 as per Explanatory Notes of HSN. We, therefore, find no reason to interfere with the impugned Order. Accordingly the Appeal is rejected.