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2003 (4) TMI 158 - CEGAT, KOLKATAExtract: ....... referred (supra), it was held that the fabrics woven from plastic strips/tapes are appropriately classifiable under Chapter 39. As such, it is clear that the product cannot be classified as Tarpaulin under Chapter 63. Accordingly, we uphold the classification of the same under sub-heading 3926.90. Impugned orders are upheld and appeal is rejected.
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