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1993 (12) TMI 138 - CEGAT, NEW DELHIExtract: .......al Assistant Collector should decide its classification as between headings 29.02 and 29.05 in accordance with law and after giving the appellants all the materials on which such classification is sought to be done by the Department. Appeal is disposed of accordingly. Sd/- (S.L. Peeran) Member (J) Sd/- (K.S. Venkatramani) Member (T) Date 17-12-1993
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