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1994 (4) TMI 153 - CEGAT, NEW DELHIExtract: .......ynthetics Ltd. rsquo s case. The Tribunal has to determine the correct classification of the product. The same can be done even at the appellate stage. In that view of the matter, we hold the items as classifiable under sub-heading 8474.00 by applying the ratio of M/s. J.K. Synthetics Ltd. rsquo s case. The appeal is disposed of in the above terms.
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