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1999 (10) TMI 177 - CEGAT, NEW DELHIExtract: .......n view of the exclusion clause therein as already stated above that there is a specific entry under Chapter Heading 52.06, therefore, the goods will be classifiable under Chapter Heading 52.06. In this view of the matter, we do not find any legal infirmity in the impugned order. The impugned order is, therefore, upheld and the appeals are rejected.
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