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1999 (9) TMI 175 - CEGAT, NEW DELHIExtract: .......iff Act, composite goods of different materials shall be classified as if they consisted of the material or component, which gives them their essential character. As the Synthetic resin gives the essential character, the impugned products are classifiable under sub-heading 3922.90 of the Central Excise Tariff Act. Accordingly the appeal is allowed.
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