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1997 (7) TMI 388 - CEGAT, MADRASExtract: .......ntroversy regarding the scope of tariff heading reliance can be placed on the HSN and the assessment can be done based on the chapter notes as given in the HSN. In the above view of the matter, the goods are rightly classifiable under heading 94.03 as held by the original authority. The appeal of the Revenue is therefore allowed in the above terms.
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