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1999 (1) TMI 109 - CEGAT, NEW DELHIExtract: .......xplanatory notes of HSN and since the items are appropriately covered under the category of furniture they are to be classified under Chapter 94. The view of the authorities below seems to be correct. In the facts and circumstances with reference to the facts, we do not find any infirmity in the impugned order. Accordingly, the appeal is dismissed.
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