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1987 (6) TMI 290 - CEGAT, NEW DELHIExtract: .......Tri.) (Supra) does not, in these circumstances, help the Appellants. In view of our observations above, the principles laid down therein cannot be held to be applicable in this case. Consequently there is no question of applying interpretative Rule 2(a) for the purpose of classification of the goods in question. As a result, we dismiss this Appeal.
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