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1992 (3) TMI 227 - CEGAT, NEW DELHIExtract: .......ed out of such fabrics could be deemed as dutiable under Item No. 19 of the Central Excise Tariff. Since the rubber coated tapes or friction tapes were not specified elsewhere in the tariff were correctly classifiable under Item 68. Therefore, the appeal fails and is dismissed. 7. This also disposes of the cross-objections filed by the respondents.
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