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1995 (3) TMI 219 - CEGAT, NEW DELHIExtract: .......observe that the expert opinion which relied on technical literature also opined that the product had rectangular cross-section, we, therefore, agree with the findings of the lower authorities that the goods are classifiable under Chapter Heading 7211.59 and hold accordingly. 12.In the result the impugned order is upheld and the appeal is rejected.
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