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1999 (7) TMI 217 - CEGAT, NEW DELHIExtract: .......roduct, we agree with the learned Collector that the essential character was provided to the goods in question by the steel and that the steel was pre-dominant material. We have also referred to the rules of the interpretation. Keeping in view the facts and circumstances of the case, we do not find any merit in the appeal and the same is dismissed.
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