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1996 (9) TMI 330 - CEGAT, NEW DELHIExtract: ....... Madras Rubber Factory Ltd. in 1983 (13) E.L.T. 1566 that when an article is by all standards classifiable under a specific item in the Tariff Schedule it would be against the very principle of classification to deny it that percentage and consigne it to a residuary item. 7. emsp In the result, we allow the appeals and set aside the impugned order.
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