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1998 (8) TMI 238 - AT - Central ExciseExtract: .......ny particular heading. Therefore, in the overall facts and circumstances of the case, we are of the considered opinion that the items in issue are rightly classifiable only under Chapter Heading 59.03 and in the respective sub-headings as claimed by appellants. In that view of the matter, the impugned order is set aside and the appeals are allowed.
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