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1991 (10) TMI 135 - CEGAT, NEW DELHIExtract: ....... and therefore, Chapter Heading 76 has to be ruled out. The classification adopted by the learned Collector under Chapter Heading 4811.29 as other is a correct classification. The goods not falling under Chapter 39 do not merit consideration for applicability of Notification No. 125/86-Cus. There is no merit in the appeal and the same is dismissed.
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