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1998 (7) TMI 249 - AT - Central ExciseExtract: .......not having been ruled out by the lower authorities. Keeping in view the overall facts and circumstances of the case including the process of manufacture we are of the view that the correct heading most akin to the product in question would be Tariff Heading 52.05 and not 59.09. Hence, we allow the appeal with consequential relief to the appellants.
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