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2000 (2) TMI 350 - CEGAT, MUMBAIExtract: .......hapter 39 of the tariff which provides that Heading 39.25 applies inter alia only to articles not covered in any of the earlier headings of the chapter will apply. We cannot therefore uphold the classification by the Collector. The demand for duty is therefore not maintainable. 6. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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