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1986 (12) TMI 212 - CEGAT, NEW DELHIExtract: .......armonised Code will have no bearing to determine the controversy which has arisen before the present tariff. Hence taking into consideration all the materials placed before us, we prefer to follow the decision of the Tribunal in the case of Indian Hume Pipes Co. Ltd., Bombay (Order No. 78/85, dated August 1985). The appeal is, therefore, dismissed.
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