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2000 (10) TMI 487 - CEGAT, CALCUTTAExtract: .......ote. We also find reference to Rule 1 and Rule 3(a) of the interpretative rules of the Schedule to the Central Excise Tariff Act, by the authorities below is appropriate. In view of the foregoing discussions, we hold that the goods are properly classifiable under Heading 73.18. Accordingly, the appeal is rejected and the impugned orders are upheld.
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