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2005 (7) TMI 243 - CESTAT, MUMBAIExtract: .......ndustries as to what amounts to articles of plastics. It is made clear that the commodity known, advertised, sold and offered in the market as ear bud and the same is not classifiable as an article of plastic, which the Department desires to classify under 3926.90 of the Central Excise Tariff Act. Hence appeal is dismissed. (Pronounced in Court on)
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