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1993 (2) TMI 219 - CEGAT, NEW DELHIExtract: .......nt time. Hence, respectfully following the Tribunal rsquo s order in the case of Sun Export Corporation, Bombay and others v. CC, Bombay (supra) which is specifically about the classification of Polyvinyl alcohol and places it under Tariff Item 15A, we set aside the impugned order of the Collector (Appeals) and accept the department rsquo s appeal.
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