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1993 (6) TMI 192 - AT - CustomsExtract: .......ntion that as it is what has been imported is zipper tape which appears to be a narrow fabric falling under Tariff Heading 58.06. This aspect has not been considered by the lower authorities and can be gone into at the time of final hearing of the matter. The appeal being a Special Bench appeal the appeal papers are transmitted to CEGAT, New Delhi.
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